Other Accrued Liabilities

3 Months Ended

Aug. 31, 2013

Other Accrued Liabilities

8. OTHER ACCRUED LIABILITIES

A summary of other accrued liabilities as of August 31, 2013 and May 31, 2013 is as follows (in thousands):

	August 31, 2013		May 31, 2013
	(unaudited)
Payroll and other compensation expenses	$	19,625	$	32,093
Insurance accruals		5,414		5,385
Property, sales and other non-income related taxes		2,194		2,385
Other		10,914		9,302
Total	$	38,147	$	49,165