ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2013

ACCRUED LIABILITIES

ACCRUED LIABILITIES

I.   ACCRUED LIABILITIES

Accrued liabilities consisted of the following at:

	September 30, 2013		December 31, 2012
	(in thousands)
Accrued royalties	$	42,700	$	72,103
Accrued clinical trials	39,921		29,143
Accrued Medicaid and Medicare rebates	14,707		20,565
Accrued bonus	18,141		13,971
Accrued benefits and incentive compensation	14,359		8,603
Other accrued costs	30,816		19,248
Accrued liabilities	$	160,644	$	163,633