Note 7. Liabilities

Accounts payable and accrued liabilities consist of:


	April 30, 2013		October 31, 2012
	(in thousands)
Payroll and related benefits	$	207,244	$	299,961
Other accrued liabilities		46,329		53,277
Accounts payable		23,541		29,855

Total	$	277,114	$	383,093

Other long-term liabilities consist of:


	April 30, 2013		October 31, 2012
	(in thousands)
Deferred compensation liability	$	115,687	$	100,645
Other long-term liabilities		61,039		25,572

Total	$	176,726	$	126,217