Accrued Liabilities

9 Months Ended

Sep. 30, 2015

Other current liabilities as of September 30, 2015 and December 31, 2014 consist of the following:



	September 30, 2015		December 31, 2014
	(in thousands)
Federal excise and other passenger taxes and fees payable	$	38,141	$	42,628
Salaries and wages	32,501		34,209
Airport obligations	30,024		21,726
Aircraft and facility lease obligations	22,196		10,089
Aircraft maintenance	21,506		16,127
Fuel	9,403		9,508
Federal and state income tax payable	—		3,286
Other	22,488		15,348
Other current liabilities	$	176,259	$	152,921

In December 2014, the Company filed a request for an advance consent for a change in tax accounting method for its lease payments on certain leased aircraft effective for its 2014 tax year. On July 13, 2015, the Company received approval from the Internal Revenue Service. As of September 30, 2015, the impact of this tax accounting method change reduces income tax payable in the amount of $35.1 million, with a corresponding increase in long-term deferred tax liability.