6. Accrued Liabilities

Accrued liabilities consisted of the following:

In April 2023, the Company received correspondence from the State of Texas assessing a sale and use tax liability of $1.2 million. The accrual is recorded under accrued liabilities of the condensed consolidated balance sheet. Further, as described elsewhere herein, subsequent to the filing date of the Original Filing, the Company determined that liquidated damages and related interest amounts should have been recorded under GAAP as an accrued liability and interest expense under other (income) expense, net. The Company’s accrual of such estimated amounts at March 31, 2023, includes liquidated damages and interest of approximately $4.0 million. Please see Note 2 for additional information.