Accounts Payable, Accrued Expenses and Other Current Liabilities

9 Months Ended

Sep. 30, 2011

Accounts Payable, Accrued Expenses and Other Current Liabilities [Abstract]

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

NOTE 10 — ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accounts Payable and Accrued Expenses consists of the following:

	September 30,		December 31,
(in thousands)	2011		2010
Accounts Payable	$	3,549	$	5,960
Accrued Expenses — General		12,859		11,189
Accrued Salaries and Benefits		13,278		12,010
Income Taxes Payable		1,685		3,807
Payable to Ocwen		2,326		2,418
Total	$	33,697	$	35,384

Other Current Liabilities consists of the following:

	September 30,		December 31,
(in thousands)	2011		2010
Deferred Revenue	$	2,198	$	2,542
Facility Closure Cost Accrual, Current Portion		129		253
Collections Due to Clients		672		726
Other		5,152		2,095
Total	$	8,151	$	5,616

Facility Closure Costs

During 2009, we accrued facility closure costs (included in Other Current and Other Non-current Liabilities in the Condensed Consolidated Balance Sheet) primarily consisting of lease exit costs (expected to be paid through 2014) and severance for the closure of two facilities. The following table summarizes the activity, all recorded in our Financial Services segment, for the nine months ended September 30, 2011:

(in thousands)	Lease Costs
Balance, December 31, 2010	$	672
Payments		(181	)
Balance, September 30, 2011		491
Less: Long-Term Portion		362
Facility Closure Cost Accrual, Current Portion	$	129

We do not expect significant additional costs related to the closure of these facilities.