(9)

OTHER ASSETS, ACCRUED EXPENSES, OTHER CURRENT LIABILITIES AND OTHER LIABILITIES AND DEFERRED CREDITS

A summary of other assets at December 31, 2012 and March 31, 2012 is as follows:


(In thousands)	December 31, 2012		March 31, 2012
Recoverable insurance losses	$	3,422		3,150
Deferred income tax assets		69,585		64,090
Deferred finance charges		5,510		6,797
Savings plans and supplemental plan		22,304		29,538
Noncurrent tax receivable		9,106		9,106
Other		3,915		5,173

	$	113,842		117,854

A summary of accrued expenses at December 31, 2012 and March 31, 2012 is as follows:


(In thousands)	December 31, 2012		March 31, 2012
Payroll and related payables	$	26,334		31,729
Commissions payable		19,818		14,309
Accrued vessel expenses		90,166		76,078
Accrued interest expense		3,453		8,095
Other accrued expenses		7,727		4,742

	$	147,498		134,953

A summary of other current liabilities at December 31, 2012 and March 31, 2012 is as follows:

A summary of other liabilities and deferred credits at December 31, 2012 and March 31, 2012 is as follows:


(In thousands)	December 31, 2012		March 31, 2012
Postretirement benefits liability	$	27,987		27,809
Pension liabilities		34,119		40,875
Deferred gain on vessel sales		39,568		39,568
Other		18,893		20,303

	$	120,567		128,555