Note 5 - Accrued Expenses

12 Months Ended

Dec. 31, 2012

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

(5)       ACCRUED EXPENSES:

Accrued expenses consist of the following (in thousands):

	December 31,
	2012		2011
Operative commissions	$	4,317	$	4,240
Minimum cruise line commissions		6,940		6,023
Payroll and bonuses		10,845		11,516
Rent		2,793		2,954
Other		23,604		22,544
Total	$	48,499	$	47,277

Under most of our concession agreements with cruise lines and certain of our leases with land-based spas, we are required to make minimum annual payments, irrespective of the amounts of revenues received from operating those operations. These minimum annual payments (See Note 9) are expensed/accrued over the applicable 12-month period.