The composition of accrued and other liabilities is as follows (in thousands):
September 30,
December 31,
2026
2025
Accrued and other liabilities
Payroll and employee-related expenses
$
17,296
21,359
Other accrued expenses
8,231
5,749
Finance lease liabilities
1,460
—
Other liabilities
5,203
1,246
Total accrued and other liabilities
32,190
28,354
No definition available.
Tabular disclosure of the components of accrued liabilities.