Accounts Payable and Accrued Expenses

12 Months Ended

Dec. 31, 2013

Payables and Accruals [Abstract]

Accounts Payable and Accrued Expenses

Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consist of the following as of December 31, 2013 and 2012 (amounts in thousands):

	2013		2012
Accounts payable and accrued expenses	$	57,657	$	26,889
Payable to the estate of Leona M. Helmsley (1)	18,367		—
Accrued interest payable	4,074		3,409
Due to affiliated companies	1,810		12,376
Accounts payable and accrued expenses	$	81,908	$	42,674

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(1) Reflects a payable to the estate of Leona M. Helmsley for New York City transfer taxes.