ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 31, 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 as of December 31:

(in thousands)	2014		2013 (1)
Accounts payable	$	22,880	$	15,171
Accrued expenses - general	25,500		20,945
Accrued salaries and benefits	44,150		30,011
Accrued expenses - Ocwen	6,193		—
Income taxes payable	7,643		11,211
Payable to Ocwen	5,400		7,361
Payable to AAMC	—		7
Total	$	111,766	$	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 5.

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

(in thousands)	2014		2013
Book overdrafts	$	4,788	$	4,232
Other	8,439		5,899
Total	$	13,227	$	10,131