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ACCRUED LIABILITIES
3 Months Ended
Mar. 31, 2014
ACCRUED LIABILITIES  
ACCRUED LIABILITIES

(10) ACCRUED LIABILITIES

        Accrued liabilities are as follows (in thousands):

 
  March 31,
2014
  December 31,
2013
 

Customer advances and deposits:

             

External customers

  $ 1,467   $ 475  

Morgan Stanley Capital Group

    3,775     6,264  
           

 

    5,242     6,739  

Accrued property taxes

    1,394     767  

Accrued environmental obligations

    1,881     1,966  

Interest payable

    173     163  

Rebate due to Morgan Stanley Capital Group

    831     3,793  

Accrued expenses and other

    2,194     2,761  
           

 

  $ 11,715   $ 16,189  
           
           

        Customer advances and deposits.    We bill certain of our customers one month in advance for terminaling services to be provided in the following month. At March 31, 2014 and December 31, 2013, we have billed and collected from certain of our customers approximately $5.2 million and $6.7 million, respectively, in advance of the terminaling services being provided.

        Accrued environmental obligations.    At March 31, 2014 and December 31, 2013, we have accrued environmental obligations of approximately $1.9 million and $2.0 million, respectively, representing our best estimate of our remediation obligations. During the three months ended March 31, 2014, we made payments of approximately $0.2 million towards our environmental remediation obligations. During the three months ended March 31, 2014, we increased our remediation obligations by approximately $0.1 million to reflect a change in our estimate of our future environmental remediation costs. Changes in our estimates of our future environmental remediation obligations may occur as a result of the passage of time and the occurrence of future events.

        Rebate due to Morgan Stanley Capital Group.    Pursuant to our terminaling services agreement related to the Southeast terminals, we agreed to rebate to Morgan Stanley Capital Group 50% of the proceeds we receive annually in excess of $4.2 million from the sale of product gains at our Southeast terminals. At March 31, 2014 and December 31, 2013, we have accrued a liability due to Morgan Stanley Capital Group of approximately $0.8 million and $3.8 million, respectively. During the three months ended March 31, 2014, we paid Morgan Stanley Capital Group approximately $3.8 million for the rebate due to Morgan Stanley Capital Group for the year ended December 31, 2013.