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

Accrued Expenses

3 Months Ended

Mar. 31, 2021

(3)	ACCRUED EXPENSES

Accrued expenses at March 31, 2021 and December 31, 2020 are summarized as follows:

	As of March 31,		As of December 31,
(in thousands)	2021		2020
Accrued payroll, taxes, and other	$	71,013	$	104,004
Return reserve liability		77,675		77,219
Accrued inventory purchases		35,421		27,489
Accrued expenses	$	184,109	$	208,712