NOTE 8—ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accounts payable and accrued expenses consist of the following (in thousands):


	February 2, 2013		January 28, 2012
Accounts payable	$	81,608	$	47,440
Accrued freight and duty		17,639		8,896
Accrued compensation		16,621		21,168
Accrued sales taxes		12,783		8,472
Accrued catalog costs		6,906		7,176
Accrued occupancy		5,842		6,203
Accrued professional fees		2,114		2,494
Other accrued expenses		1,840		3,845

Total accounts payable and accrued expenses	$	145,353	$	105,694

Accounts payable included negative cash balances due to outstanding checks of $28.1 million and $12.4 million as of February 2, 2013, and January 28, 2012, respectively.

Other current liabilities consist of the following (in thousands):


	February 2, 2013		January 28, 2012
Unredeemed gift certificate and merchandise credit liability	$	18,435	$	20,742
Allowance for sales returns		5,206		3,181
Capital lease obligation—current		2,925		4,114
Other liabilities		5,862		2,824

Total other current liabilities	$	32,428	$	30,861