Annual report pursuant to Section 13 and 15(d)

ACCRUED EXPENSES

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ACCRUED EXPENSES
12 Months Ended
Dec. 31, 2023
Payables and Accruals [Abstract]  
ACCRUED EXPENSES
NOTE G - ACCRUED EXPENSES
As of December 31, 2023 and December 31, 2022, accrued liabilities consists of:
(in thousands) As of December 31, 2023 As of December 31, 2022
Accrued compensation and related liabilities $ 6,503  $ 6,377 
Accrued interest payable 2,209  4,745 
Accrued construction costs —  4,552 
Other accrued liabilities 314  4,841 
Current portion of asset retirement obligations 3,073  2,849 
Current portion of environmental liabilities 3,738  4,354 
Deferred revenue 1,250  — 
  $ 17,087  $ 27,718 
The following table provides a reconciliation of the changes in asset retirement obligations for the years ended December 31, 2023 and December 31, 2022.
 (in thousands)
Year ended December 31,
2023
Year ended December 31,
2022
Asset retirement obligations - beginning of period $ 21,104  $ 20,191 
Revisions to previous estimates —  245 
Disbursements (10) (263)
Accretion 798  931 
Asset retirement obligations - end of period $ 21,892  $ 21,104 
The amounts shown as of December 31, 2023 and December 31, 2022 include $3.1 million and $2.8 million, respectively, that have been classified as current liabilities and included in accrued liabilities with the remaining balance $18.8 million and $18.3 million classified as long term liabilities as of December 31, 2023 and December 31, 2022, respectively.