Accrued Sales Taxes and Regulatory Fees

Included in accrued sales taxes and regulatory fees are (i) certain estimated sales and use taxes, regulatory fees and (ii) sales taxes and regulatory fees collected from customers that are to be remitted to taxing authorities. We have been proactively contacting various taxing authorities and voluntarily disclosing potential tax liabilities, and have continually revised what sales taxes and regulatory fees are applicable to our business. The settlement terms from this voluntarily disclosure program, all of which are subject to audit, have resulted in paying significantly less than the total amounts accrued due to, among other things, offsets allowed, the avoidance of penalties, and contracting for limited look-back periods.

A summary of accrued sales taxes and regulatory fees as of, and changes during the years ended December 31, 2012 and 2011 (in thousands):



	Accrued sales taxes and regulatory fees
January 1, 2011	$	739
Accrued sales taxes and regulatory fees	—
Settlements for sales taxes	(347		)
Taxes charged to customers to be remitted to taxing authorities	42
December 31, 2011	434
Accrued sales taxes and regulatory fees	(138		)
Settlements for sales taxes	(8		)
Taxes charged to customers to be remitted to taxing authorities	110
December 31, 2012	$	398