Note 7. Liabilities

Accounts payable and accrued liabilities consist of:


	April 30, 2012		October 31, 2011
	(in thousands)
Payroll and related benefits	$	186,851	$	238,691
Other accrued liabilities		44,053		53,173
Accounts payable		12,854		6,956
Acquisition-related liabilities		15,062		3,356

Total	$	258,820	$	302,176

Other long-term liabilities consist of:


	April 30, 2012		October 31, 2011
	(in thousands)
Deferred compensation liability	$	98,197	$	90,060
Other long-term liabilities		25,244		18,016

Total	$	123,441	$	108,076