Accrued and Other Liabilities

9 Months Ended

May 31, 2013

Accrued and Other Liabilities

Accrued and other current liabilities consist of the following as of May 31, 2013 and August 31, 2012:



($ in thousands)	May 31, 2013		August 31, 2012
Salaries, wages and benefits	$	105,802	$	117,432
Accrued advertising	37,645		45,737
Restructuring lease obligations	31,315		6,902
Accrued legal and other professional obligations	29,632		57,476
Deferred rent and other lease liabilities	19,079		19,868
Curriculum materials	11,054		13,004
Student refunds, grants and scholarships	8,955		11,181
Other	39,677		53,281
Total accrued and other current liabilities	$	283,159	$	324,881

Other long-term liabilities consist of the following as of May 31, 2013 and August 31, 2012:



($ in thousands)	May 31, 2013		August 31, 2012
Deferred rent and other lease liabilities	$	67,712	$	88,164
Restructuring lease obligations	56,847		19,122
Uncertain tax positions	35,759		27,223
Deferred gains on sale-leasebacks	23,594		25,692
Other	40,072		31,555
Total other long-term liabilities	$	223,984	$	191,756