ACCRUED LIABILITIES

Accrued liabilities consisted of the following amounts (in thousands):



	December 31, 2013		June 30, 2013		December 31, 2012
Payroll and related taxes	$	28,602	$	35,668	$	36,476
Advertising	26,176		33,010		28,027
Benefits	15,383		16,235		15,444
Interest	11,117		10,416		3,037
Capital expenditures	5,791		4,113		6,789
Other	67,689		57,975		46,840
Total accrued liabilities	$	154,758	$	157,417	$	136,613

Over the past several fiscal years, the Company has completed restructuring plans across the organization intended to improve operational efficiencies and align costs with student enrollment levels. During the six months ended December 31, 2013, the Company recorded restructuring expenses of $11.1 million split between educational services expense and general and administrative expense, which consisted of employee severance charges of $9.4 million and $1.7 million related to a sublease transaction the Company entered into after consolidating office space. At December 31, 2013, the remaining liability for all restructuring plans was $8.8 million, consisting primarily of employee severance amounts that will be paid through June 30, 2014 and net rent charges that will be paid through the remaining lease terms.