5. ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accounts payable, accrued expenses and other current liabilities consisted of the following (dollars in thousands):


	September 30,		December 31,
	2011		2010
Accounts payable — non-affiliates	$	24,604	$	7,355
Accrued programming costs		24,467		22,783
Accrued interest		20,176		10,423
Liabilities under interest rate exchange agreements		18,514		17,970
Accrued taxes and fees		15,299		16,638
Accrued payroll and benefits		15,013		14,911
Accrued property, plant and equipment⁽¹⁾		13,344		6,455
Advance subscriber payments		8,081		9,331
Accrued service costs		6,735		6,830
Accounts payable — affiliates		3,452		6,544
Accrued telecommunications costs		1,522		1,440
Book overdrafts ⁽²⁾		852		2,013
Other accrued expenses		7,860		8,493

Accounts payable, accrued expenses and other current liabilities	$	159,919	$	131,186


(1)		During the nine months ended September 30, 2011, capital expenditures in the Consolidated Statement of Cash Flows excluded $6.9 million of non-cash transactions which were accrued during the period.


(2)		Book overdrafts represent outstanding checks in excess of funds on deposit at our disbursement accounts. We transfer funds from our depository accounts to our disbursement accounts upon daily notification of checks presented for payment. Changes in book overdrafts are reported as part of net cash flows from financing activities in our Consolidated Statements of Cash Flows.