Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2012

Accrued Expenses

Accrued expenses consist of the following at December 31, 2012 and 2011 (in thousands):

	December 31,
	2012		2011
Employee benefits, payroll and related taxes	$	39,442	$	67,452
Taxes other than income taxes and payroll taxes		25,025		19,862
Deferred revenue		13,955		18,819
Accrued sales commissions		7,893		9,525
Accrued interest payable		7,816		8,075
Accrued utilities		9,108		7,493
Reduction in force accruals(a)		14,428		2,843
Other		59,879		41,188
Total	$	177,546	$	175,257

(a) See Note 19, “Special Items.”