Liabilities and Restructuring Charges (Tables)

The following is a summary of restructuring activities during the three months ended January 31, 2017:



	(in thousands)
Liability as of October 31, 2016	$	5,679
Restructuring costs incurred	12,105
Cash payments	(4,899		)
As of January 31, 2017(1)	$	12,885


(1)	Outstanding balance recorded in accounts payable and accrued liabilities as payroll and related benefits.

Accounts payable and accrued liabilities consist of:



	January 31, 2017		October 31, 2016
	(in thousands)
Payroll and related benefits	$	176,512	$	321,430
Other accrued liabilities	50,770		66,276
Accounts payable	23,816		13,745
Total	$	251,098	$	401,451

Other long-term liabilities consist of:



	January 31, 2017		October 31, 2016
	(in thousands)
Deferred compensation liability	$	177,393	$	163,185
Other long-term liabilities	50,772		47,670
Total	$	228,165	$	210,855