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

Accounts payable and accrued expenses consist of the following:

	June 30,		December 31,
(in thousands)	2013		2012

Accounts payable	$	6,518	$	5,079
Accrued expenses - general	18,969		16,528
Accrued salaries and benefits	20,750		19,613
Income taxes payable	13,135		8,750
Payable to Ocwen	4,414		8,865
Payable to AAMC	3		141

Total	$	63,789	$	58,976

Other current liabilities consist of the following:

	June 30,		December 31,
(in thousands)	2013		2012

Deferred revenue	$	1,694	$	2,482
Facility closure cost accrual, current portion	125		138
Book overdrafts	5,213		5,229
Other	1,883		2,574

Total	$	8,915	$	10,423

Facility Closure Costs

During 2009, we accrued facility closure costs (included in other current and other non-current liabilities in the condensed consolidated balance sheets) primarily consisting of lease exit costs (expected to be paid through 2014) and severance related to the closure of two facilities. The following table summarizes the activity, all recorded in our Financial Services segment, for the six months ended June 30, 2013:

(in thousands)	Lease Costs

Balance, December 31, 2012	$	294
Payments	(112		)
Balance, June 30, 2013	182
Less: Long-term portion	(57		)

Facility closure cost accrual, current portion	$	125

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