Accounts Payable and Accrued Expenses

9 Months Ended

Sep. 30, 2013

Accounts payable and accrued expenses consist of the following:



	September 30,		December 31,
	2013		2012
Accounts payable	$	31,194	$	38,934
Accrued payroll and related costs	68,928		19,987
Accrued clinical trial expense	24,407		10,985
Accrued sales-related charges, deductions, and royalties	56,290		21,870
Other accrued expenses and liabilities	38,319		19,569
	$	219,138	$	111,345

With respect to non-cash investing activities in connection with the Company's Statements of Cash Flows, included in accounts payable and accrued expenses at September 30, 2013 and December 31, 2012 were $18.4 million and $8.6 million, respectively, of accrued capital expenditures. Included in accounts payable and accrued expenses at September 30, 2012 and December 31, 2011 were $7.0 million and $6.2 million, respectively, of accrued capital expenditures.