5.	Balance Sheet Components

The following table sets for information relating to prepaid expenses and other assets, net (in thousands).


	June 30, 2011		December 31, 2010
Deferred marketing costs	$	23,135	$	22,736
Land option deposits		11,432		11,606
Goodwill		5,958		-
Deferred debt issue costs, net		4,552		5,021
Prepaid expenses		3,331		5,935
IRS deposit (See Note 13)		-		35,562
Other		5,994		4,533

Total	$	54,402	$	85,393

The following table sets forth information relating to accrued liabilities (in thousands).


	June 30		December 31,
	2011		2010
Accrued liabilities
Insurance reserves (see Note 9)	$	52,310	$	52,901
Warranty reserves (see Note 8)		31,200		34,704
Accrued executive deferred compensation		22,467		20,956
Accrued interest payable		17,807		17,822
Accrued compensation and related expenses		15,609		22,659
Legal accruals (see Note 11)		13,213		14,230
Liability for unrecognized tax benefits (see Note 13)		11,808		55,850
Land development and home construction accruals		11,043		12,450
Customer and escrow deposits		6,631		4,523
Mortgage loan loss reserves (see Note 11)		4,100		6,881
Other accrued liabilities		18,702		17,753

Total accrued liabilities	$	204,890	$	260,729