ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 31, 2013

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12.  ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accounts payable and accrued expenses consist of the following as of December 31:

(in thousands)	2013		2012
Accounts payable	$	11,600	$	5,079
Accrued expenses - general	21,547		16,528
Accrued salaries and benefits	29,805		19,613
Income taxes payable	11,211		8,750
Payable to Ocwen	5,322		8,865
Payable to AAMC	7		141
Total	$	79,492	$	58,976

Other current liabilities consist of the following as of December 31:

(in thousands)	2013		2012
Book overdrafts	$	4,232	$	5,229
Other	5,899		2,712
Total	$	10,131	$	7,941