ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2016

ACCRUED LIABILITIES

ACCRUED LIABILITIES

(10) ACCRUED LIABILITIES

Accrued liabilities are as follows (in thousands):

	September 30,		December 31,
	2016		2015
Customer advances and deposits:
External customers	$	8,968	$	4,925
Affiliates		—		2,352
		8,968		7,277
Accrued property taxes		3,568		1,019
Accrued environmental obligations		2,998		1,047
Interest payable		185		141
Accrued expenses and other		2,568		1,627
	$	18,287	$	11,111

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 September 30, 2016 and December 31, 2015, we have billed and collected from certain of our customers approximately $9.0 million and $7.3 million, respectively, in advance of the terminaling services being provided.

Accrued environmental obligations.  At September 30, 2016 and December 31, 2015, we have accrued environmental obligations of approximately $3.0 million and $1.0 million, respectively, representing our best estimate of our remediation obligations. During the nine months ended September 30, 2016, we made payments of approximately $0.3 million towards our environmental remediation obligations. During the nine months ended September 30, 2016, we increased our estimate of our future environmental remediation costs by approximately $2.3 million. 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.