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

Accrued Expenses

6 Months Ended

Jun. 30, 2022

(3)	Accrued Expenses

Accrued expenses were as follows:

	As of		As of
(in thousands)	June 30, 2022		December 31, 2021
Accrued payroll, taxes, and other	$	137,248	$	143,295
Return reserve liability		63,452		68,944
Accrued inventory purchases		57,940		53,181
Accrued expenses	$	258,640	$	265,420