Skechers U.S.A., Inc. Annual report pursuant to Section 13 and 15(d)

Accrued Expenses

12 Months Ended

Dec. 31, 2020

(5)

ACCRUED EXPENSES

Accrued expenses at December 31, 2020 and 2019 are summarized as follows:

	As of December 31,
(in thousands)	2020		2019
Accrued payroll, taxes, and other	$	104,004	$	92,264
Return reserve liability		77,219		69,048
Accrued inventory purchases		27,489		48,923
Accrued expenses	$	208,712	$	210,235