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Accrued Expenses
12 Months Ended
Dec. 31, 2013
Payables and Accruals [Abstract]  
Accrued Expenses

8. Accrued Expenses

Accrued expenses as of December 31, 2013, 2012 and 2011 are as follows:

 

     December 31,  
     2013      2012
(As restated)
     2011
(As restated)
 

Payroll, benefits and related taxes, excluding severance benefits

   $ 19,869       $ 14,792       $ 8,104   

Withholding tax levied on intercompany interest income

     23,872         20,027         16,931   

Interest on senior notes

     6,749         5,124         4,470   

Settlement obligations

     6,460         1,322         2,100   

Outside service fees

     1,462         1,112         1,282   

Others

     7,082         4,998         2,582   
  

 

 

    

 

 

    

 

 

 

Accrued expenses

   $ 65,494       $ 47,375       $ 35,469   
  

 

 

    

 

 

    

 

 

 

Settlement obligations

Settlement obligations related to settling claims involving the Company’s product are accrued when they are deemed probable and can be reasonably estimated. As of December 31, 2013, there is a long-term portion of settlement obligation of $7,030 thousand, which is included in other non-current liabilities in the consolidated balance sheet.