Accounts Payable, Accrued Expenses and Other Current Liabilities

3 Months Ended

Apr. 30, 2016

Accounts Payable, Accrued Expenses and Other Current Liabilities

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

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

	April 30,		January 30,
	2016		2016
Accounts payable	$	148,535	$	175,024
Accrued compensation		32,744		27,698
Accrued freight and duty		21,304		27,230
Accrued sales taxes		14,649		19,269
Accrued occupancy		12,066		15,095
Accrued catalog costs		6,921		5,988
Accrued professional fees		5,869		2,736
Accrued legal settlements		2,575		3,000
Other accrued expenses		4,308		4,674
Total accounts payable and accrued expenses	$	248,971	$	280,714

Accounts payable included negative cash balances due to outstanding checks of $7.8 million and $18.4 million as of April 30, 2016 and January 30, 2016, respectively.

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

	April 30,		January 30,
	2016		2016
Unredeemed gift card and merchandise credit liability	$	30,628	$	24,364
Allowance for sales returns		9,458		12,688
Capital lease obligations—current		139		182
Federal and state tax payable		—		27,838
Total other current liabilities	$	40,225	$	65,072