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

Accrued Expenses

12 Months Ended

Dec. 31, 2022

(5)	Accrued Expenses

Accrued expenses at December 31, 2022 and 2021 are summarized as follows:

	As of December 31,
(in thousands)	2022		2021
Accrued payroll, taxes, and other	$	143,664	$	143,295
Return reserve liability		60,482		68,944
Accrued inventory purchases		89,997		53,181
Accrued expenses	$	294,143	$	265,420