Other Accrued Liabilities

9 Months Ended

Sep. 30, 2014

Accrued Liabilities, Current [Abstract]

Other Current Liabilities

Other Accrued Liabilities

The following table presents a summary of items comprising other accrued liabilities in the accompanying consolidated balance sheets as of September 30, 2014 and December 31, 2013 (in thousands):

	September 30,		December 31,
	2014		2013
Refunds payable	$	15,946	$	—
Accrued professional liabilities	15,601		3,189
Other	27,657		4,157
Total other accrued liabilities	$	59,204	$	7,346