Certain Balance Sheet Items

Property and equipment consisted of the following (in thousands):



	June 30, 2016			December 31, 2015
Land and buildings	$	42,275		$	1,775
Manufacturing equipment and machinery	21,045			5,828
Construction-in-progress	18,972			63,008
Computer software	16,007			15,797
Computer equipment	10,033			10,963
Leasehold improvements	9,184			9,301
Furniture and fixtures	2,638			2,580
Subtotal	120,154			109,252
Less accumulated depreciation and amortization	(26,678		)	(23,680		)
Property and equipment, net	$	93,476		$	85,572

The decrease in construction-in-progress, or CIP, from December 31, 2015 to June 30, 2016 is primarily due to the reclassification of building and equipment costs related to the Ireland manufacturing and development facility from CIP to the appropriate property and equipment category on the balance sheet following FDA approval of the facility in June 2016.

Accrued liabilities consisted of the following (in thousands):



	June 30, 2016		December 31, 2015
Rebates and other sales deductions	$	70,264	$	67,454
Employee compensation and benefits	32,873		35,595
Sales returns reserve	5,706		6,110
Royalties	5,396		4,211
Inventory-related accruals	5,236		1,017
Clinical trial accruals	4,449		1,601
Professional fees	3,655		3,038
Accrued interest	3,475		4,043
Accrued construction-in-progress	1,116		1,637
Contract claim settlement	—		18,000
Other	25,452		21,364
Total accrued liabilities	$	157,622	$	164,070