Accounts Payable, Accrued Expenses and Other Current Liabilities

12 Months Ended

Feb. 01, 2014

Accounts Payable, Accrued Expenses and Other Current Liabilities

NOTE 7—ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

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


	February 1, 2014		February 2, 2013
Accounts payable	$	116,306	$	81,608
Accrued compensation		29,498		16,621
Accrued freight and duty		21,309		17,639
Accrued sales taxes		13,995		12,783
Accrued occupancy		6,306		5,842
Accrued catalog costs		7,663		6,906
Accrued professional fees		3,119		2,114
Other accrued expenses		8,582		1,840

Total accounts payable and accrued expenses	$	206,778	$	145,353

Accounts payable included negative cash balances due to outstanding checks of $25.5 million and $28.1 million as of February 1, 2014, and February 2, 2013, respectively.

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


	February 1, 2014		February 2, 2013
Federal and state tax payable	$	22,254	$	395
Unredeemed gift certificate and merchandise credit liability		18,830		18,435
Allowance for sales returns		12,142		5,206
Capital lease obligation—current		1,807		2,925
Other liabilities		6,565		5,467

Total other current liabilities	$	61,598	$	32,428