ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2014

Accrued liabilities consisted of the following at:



	September 30, 2014		December 31, 2013
	(in thousands)
Accrued royalties	$	48,727	$	83,591
Accrued clinical research costs	36,269		44,830
Accrued bonus	16,313		24,540
Accrued restructuring	2,684		19,753
Accrued Medicaid, Medicare and commercial rebates	26,930		18,595
Accrued benefits and incentive compensation	14,041		18,183
Other accrued costs	22,968		35,586
Accrued liabilities	$	167,932	$	245,078

In the three months ended September 30, 2014, we reversed $14.3 million of accrued clinical research costs, primarily related to a change in estimate based on updated cost estimates received from our CRO on our ZERBAXA cUTI and cIAI Phase 3 clinical trials. The process of accruing clinical research costs includes a number of estimates and assumptions as discussed in Item 7 of Part II under the heading "Critical Accounting Policies and Estimates" in our 2013 Form 10-K filed with the SEC on February 25, 2014.