ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2011

ACCRUED LIABILITIES.

ACCRUED LIABILITIES

13.   ACCRUED LIABILITIES

• The major components of accrued liabilities as of December 31, 2011 and 2010 were as follows:

	2011		2010
Product returns	$	119,064	$	110,642
Product rebates		121,106		79,704
Interest		97,779		41,800
Employee costs		67,568		49,756
Professional fees		30,825		15,488
Restructuring costs (as described in note 6)		13,153		30,139
Royalties		9,590		14,594
Legal settlements (as described in note 24)		1,300		16,000
Unpaid cash consideration related to the Merger (as described in note 3)		—		13,281
DSUs (as described in note 17)		—		11,495
Other		66,552		59,215
	$	526,937	$	442,114

• The increase in accrued liabilities primarily reflects the increase in interest obligations as well as higher accrued rebates.