Accounts Payable, Accrued Expenses and Other Current Liabilities

6 Months Ended

Aug. 01, 2015

NOTE 5—ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

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


	August 1, 2015		January 31, 2015
Accounts payable	$	189,964	$	133,063
Accrued compensation		26,649		35,942
Accrued freight and duty		23,810		22,747
Accrued sales taxes		18,478		21,240
Accrued occupancy		14,701		7,530
Accrued catalog costs		8,868		4,582
Accrued professional fees		3,120		2,319
Accrued legal settlements		2,675		4,309
Other accrued expenses		3,116		3,427

Total accounts payable and accrued expenses	$	291,381	$	235,159

Accounts payable included negative cash balances due to outstanding checks of $17.5 million as of both August 1, 2015 and January 31, 2015.

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


	August 1, 2015		January 31, 2015
Unredeemed gift card and merchandise credit liability	$	22,447	$	23,004
Federal, state and foreign tax payable		13,111		1,509
Allowance for sales returns		12,017		10,235
Other liabilities		214		839

Total other current liabilities	$	47,789	$	35,587