If your Accrued Expenses are not itemizing on Schedule D on the Form 3 or 3X, they may just not be meeting the necessary requirements to be itemized. Accrued Expenses will itemize on Schedule D if they meet either one of two requirements:
A) If they have been outstanding for 60 days or more, they will itemize regardless of the balance or original amount
B) If they have an original amount, beginning balance, or outstanding balance of $500.01 or more
If they don’t meet either of these conditions, then they will not itemize on Schedule D.