ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

3 Months Ended

Mar. 31, 2014

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

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

Accounts payable and accrued expenses consist of the following:

	March 31,		December 31,
(in thousands)	2014		2013(1)
Accounts payable	$	22,986	$	11,600
Accrued expenses - general	25,207		21,547
Accrued salaries and benefits	21,770		29,805
Income taxes payable	13,073		11,211
Payable to Ocwen	6,873		7,361
Payable to AAMC	—		7
Total	$	89,909	$	81,531

(1) December 31, 2013 payables have been revised to reflect a purchase accounting measurement period adjustment related to the Homeward acquisition.  See Note 3.

Other current liabilities consist of the following:

	March 31,		December 31,
(in thousands)	2014		2013
Book overdrafts	$	3,711	$	4,232
Other	6,693		5,899
Total	$	10,404	$	10,131