The major components of accrued and other current liabilities as of December 31, 2015 and 2014 were as follows:



	2015		2014 (Restated)
Product rebates	$	901.9	$	692.5
Product returns	626.4		380.3
Accrued deferred consideration⁽¹⁾	515.6		—
Interest	327.8		196.7
Salix legal-related accruals⁽²⁾	315.3		—
Employee costs	243.5		204.9
Income taxes payable	221.3		122.9
Restructuring, integration and other costs	60.7		66.6
Royalties	83.8		41.4
Advertising and promotion	77.3		33.3
Professional fees	52.8		55.6
Value added tax	37.1		24.7
Capital expenditures	17.4		25.6
Deferred income	16.6		18.7
Short-term borrowings	15.5		6.2
Legal settlements and related fees	12.3		8.0
Accrued milestones	49.0		62.0
Liabilities for uncertain tax positions	6.7		6.8
Other	278.1		210.8
	$	3,859.1	$	2,157.0

____________________________________


(1)	Consists primarily of the $500 million deferred consideration for the Sprout Acquisition, which was paid in the first quarter of 2016.


(2)	Represents accruals for certain legal matters related to legacy Salix business assumed by the Company in connection with the Salix Acquisition (see Note 21 for additional information regarding these legal matters).