ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2013

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

ACCRUED LIABILITIES

The following summarizes the Company’s accrued liabilities (in thousands):

	September 30, 2013		December 31, 2012
Insurance dispute reserve	$	30,000	$	9,729
Compensation	17,820		17,031
Legal expenses	3,249		3,730
Other	12,782		11,184
	$	63,851	$	41,674

The Company has recently engaged in preliminary resolution discussions with the DOJ regarding the DOJ investigation (see further discussion in Note 7). As a result of these ongoing discussions, the balance of the insurance dispute reserve was increased in the second quarter of 2013 to $30.0 million to reflect management's current best estimate of the financial component that will likely be included in the final resolution of the DOJ investigation. The actual amount of the financial component could be greater or less, and the timing of the final resolution and payment cannot yet be determined.