OTHER ACCRUED LIABILITIES

6 Months Ended

Nov. 30, 2012

OTHER ACCRUED LIABILITIES

8. OTHER ACCRUED LIABILITIES

A summary of other accrued liabilities as of November 30, 2012 and May 31, 2012 is as follows (in thousands):

	November 30, 2012		May 31, 2012
	(unaudited)
Payroll and other compensation expenses	$	28,983	$	27,871
Insurance accruals		5,566		4,388
Property, sales and other non-income related taxes		3,705		1,966
Other		7,429		4,267
Total	$	45,683	$	38,492