Accounts Payable And Accrued Liabilities

9 Months Ended

Mar. 31, 2013

Accounts Payable and Accrued Liabilities [Abstract]

Accounts Payable And Accrued Liabilities

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Current liabilities

Accounts payable and accrued liabilities are comprised of the following:

	As of March 31, 2013		As of June 30, 2012
Accounts payable—trade	$	5,688	$	7,574
Accrued salaries and commissions	44,343		50,821
Accrued liabilities	142,846		65,557
Amounts payable in respect of restructuring and other Special charges (note 16)	5,766		7,068
Asset retirement obligations	858		714
Total	$	199,501	$	131,734

The increase in accrued liabilities was primarily due to the acquisition of legacy EasyLink obligations.

Long-term accrued liabilities

	As of March 31, 2013		As of June 30, 2012
Amounts payable in respect of restructuring and other Special charges (note 16)	$	3,538	$	1,803
Other accrued liabilities*	10,554		8,819
Asset retirement obligations	5,017		3,625
Total	$	19,109	$	14,247

* Other accrued liabilities consist primarily of tenant allowances, deferred rent and lease fair value adjustments relating to certain facilities acquired through business acquisitions.

Asset retirement obligations

We are required to return certain of our leased facilities to their original state at the conclusion of our lease. We have accounted for such obligations in accordance with ASC Topic 410 “Asset Retirement and Environmental Obligations” (ASC Topic 410). As of March 31, 2013, the present value of this obligation was $5.9 million (June 30, 2012—$4.3 million), with an undiscounted value of $6.3 million (June 30, 2012—$4.8 million).