Other Accrued Expenses

9 Months Ended

12 Months Ended

Sep. 30, 2013

Dec. 31, 2012

Payables And Accruals [Abstract]

Other Accrued Expenses

5. OTHER ACCRUED EXPENSES

Other accrued expenses at September 30, 2013 and December 31, 2012, consisted of the following:

	September 30, 2013		December 31, 2012
Accrued property taxes	$	11,108	$	1,974
Accrued interest		9,791		3,877
Note payable		—		3,000
Self-insurance reserve		7,800		7,800
Other		2,349		2,699
Total other accrued expenses	$	31,048	$	19,350

In the three months ended September 30, 2013, the Company paid $3,000 related to a note payable due on September 1, 2013, for the Company’s November 2012 acquisition of Knott’s Soak City, a standalone Southern California water park, from an affiliate of Cedar Fair L.P.

10. OTHER ACCRUED EXPENSES

Other accrued expenses at December 31, 2012 and 2011, consisted of the following:

	2012		2011
Accrued property taxes	$	1,974	$	1,644
Accrued interest		3,877		4,908
Note payable (Note 4)		3,000		—
Self-Insurance reserve		7,800		—
Other		2,699		1,847
Total	$	19,350	$	8,399