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

Accrued Expenses

3 Months Ended

Mar. 31, 2023

(3)	Accrued Expenses

Accrued expenses were as follows:

	As of		As of
(in thousands)	March 31, 2023		December 31, 2022
Accrued payroll, taxes, and other	$	172,822	$	143,664
Return reserve liability		66,338		60,482
Accrued inventory purchases		30,065		89,997
Accrued expenses	$	269,225	$	294,143