5. Accounts Payable, Accruals and Other Liabilities

At March 31, 2017 and December 31, 2016, accruals and other liabilities included accrued media of $181,208 and $201,872, respectively; and included amounts due to noncontrolling interest holders for their share of profits, which will be distributed within the next twelve months of $2,593 and $4,154, respectively.

Changes in amounts due to noncontrolling interest holders included in accrued and other liabilities for the year ended December 31, 2016 and three months ended March 31, 2017 were as follows:



	Noncontrolling Interests
Balance, December 31, 2015	$	5,473
Income attributable to noncontrolling interests	5,218
Distributions made	(7,772		)
Other ⁽¹⁾	1,235
Balance, December 31, 2016	$	4,154
Income attributable to noncontrolling interests	883
Distributions made	(2,471		)
Other ⁽¹⁾	27
Balance, March 31, 2017	$	2,593


(1)	Other consists primarily of business acquisitions, sale of a business, step-up transactions, and cumulative translation adjustments.

At March 31, 2017 and December 31, 2016, accounts payable included $44,038 and $80,193 of outstanding checks, respectively.