ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2012

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Schedule of the accounts payable and accrued expenses

	September 30,		December 31,
(in thousands)	2012		2011
Accounts payable	$	8,605	$	2,974
Accrued expenses - general	20,311		18,485
Accrued salaries and benefits	17,428		14,575
Income taxes payable, net	12,418		6,419
Payable to Ocwen	2,502		2,414
Total	$	61,264	$	44,867

Schedule of other current liabilities

	September 30,		December 31,
(in thousands)	2012		2011
Deferred revenue	$	1,962	$	4,581
Facility closure cost accrual, current portion	136		131
Collections due to clients	451		768
Overdrafts	4,127		3,501
Other	3,130		958
Total	$	9,806	$	9,939

Schedule of facility closure costs

(in thousands)	Lease Costs
Balance, December 31, 2011	$	455
Payments	255
Balance, September 30, 2012	200
Less: Long-term portion	64
Facility closure cost accrual, current portion	$	136