ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2012

ACCRUED EXPENSES

8. ACCRUED EXPENSES

(in thousands)	September 30,      2012		December 31,      2011
Other taxes	$	2,351	$	2,759
Restructuring		429		626
Professional fees		1,191		1,146
Income taxes		670		1,954
Professional services partners fees		725		120
Short-term deferred rent		1,671		1,428
Self-insurance health and dental claims		1,709		1,931
Dividends payable		1,138		1,132
Employee reimbursable expenses		1,785		897
Construction in process		627		—
Other		5,015		6,343
	$	17,311	$	18,336