Current and Long- Term Liabilities

12 Months Ended

Dec. 31, 2016

CURRENT AND LONG-TERM LIABILITIES

Accrued Expenses

Accrued expenses consisted of the following as of December 31, 2016 and 2015 (in thousands):



	December 31,
	2016		2015
Commercial rebates, fees and returns	$	89,466	$	45,161
Professional, license, and other fees and expenses	34,962		27,070
Interest expense	16,683		18,411
Salaries, bonuses, and other compensation	14,823		12,838
Restructuring expense	74		2,883
Total accrued expenses	$	156,008	$	106,363

Deferred Revenues

Our deferred revenue balances as of December 31, 2016 and 2015 were related to our CBR Services revenues and included: (a) amounts collected in advance of unit processing and (b) amounts associated with unearned storage fees collected at the beginning of the storage contract term, net of allocated discounts.

Other Long-Term Liabilities

Other long-term liabilities at December 31, 2016 and 2015 consisted of deferred rent related to the lease of our principal executive offices in Waltham, Massachusetts. In addition, other long-term liabilities include future payments to be made to certain states in compliance with a 2011 Lumara Health Settlement Agreement with the Department of Justice, which resolved certain claims under the qui tam provisions of the False Claims Act.