Balance Sheet Components

9 Months Ended

Sep. 30, 2011

Balance Sheet Components [Abstract]

Balance Sheet Components

5. Balance Sheet Components

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

	September 30, 2011		December 31, 2010
Deferred marketing costs	$	22,444	$	22,736
Land option deposits		9,192		11,606
Goodwill		6,458		-
Deferred debt issue costs, net		3,850		5,021
Prepaid expenses		5,771		5,935
IRS deposit (See Note 13)		-		35,562
Other		6,382		4,533
Total	$	54,097	$	85,393

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

	September 30, 2011		December 31, 2010
Accrued liabilities
Insurance reserves	$	51,575	$	52,901
Warranty reserves		28,803		34,704
Accrued executive deferred compensation		23,301		20,956
Accrued interest payable		16,264		17,822
Accrued compensation and related expenses		13,966		22,659
Legal accruals		12,673		14,230
Land development and home construction accruals		8,376		12,450
Mortgage loan loss reserves		6,961		6,881
Customer and escrow deposits		6,678		4,523
Liability for unrecognized tax benefits		3,505		55,850
Other accrued liabilities		17,059		17,753
Total accrued liabilities	$	189,161	$	260,729