Accrued Expenses

3 Months Ended

Mar. 31, 2014

Payables and Accruals [Abstract]

Accrued Expenses

7. Accrued Expenses

Accrued expenses as of March 31, 2014 and December 31, 2013 are as follows:

	March 31, 2014		December 31, 2013
Payroll, benefits and related taxes,              excluding severance benefits	$	21,323	$	19,869
Withholding tax levied on intercompany interest income		24,792		23,872
Interest on senior notes		3,105		6,749
Settlement obligations		4,677		6,460
Outside service fees		3,457		1,462
Others		7,407		7,082
Accrued expenses	$	64,761	$	65,494

Settlement obligations

Settlement obligations related to settling claims involving the Company’s products are accrued when they are deemed probable and can be reasonably estimated. As of March 31, 2014, the settlement obligation of $6,037 thousand is included in other non-current liabilities in the consolidated balance sheet.