ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

9 Months Ended

Sep. 30, 2014

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accounts payable and accrued expenses consist of the following:

(in thousands)	September 30, 2014		December 31, 2013 (1)
Accounts payable	$	13,182	$	15,171
Accrued expenses - general	27,963		20,945
Accrued salaries and benefits	39,276		30,011
Income taxes payable	9,042		11,211
Payable to Ocwen	9,723		7,361
Payable to AAMC	412		7
Total	$	99,598	$	84,706

⁽¹⁾ December 31, 2013 payables have been revised to reflect purchase accounting measurement period adjustments related to the Homeward and Equator acquisitions.  See Note 3.

Other current liabilities consist of the following:

(in thousands)	September 30, 2014		December 31, 2013
Book overdrafts	$	5,747	$	4,232
Other	3,936		5,899
Total	$	9,683	$	10,131