Accrued and Other Liabilities (Tables)

3 Months Ended

Nov. 30, 2012

Accrued and other current liabilities consist of the following as of November 30, 2012 and August 31, 2012:



($ in thousands)	November 30, 2012		August 31, 2012
Salaries, wages and benefits	$	77,695	$	117,432
Accrued legal and other professional obligations	40,226		57,476
Accrued advertising	31,056		45,737
Deferred rent and other lease liabilities	18,734		19,868
Student refunds, grants and scholarships	13,987		11,181
Curriculum materials	12,900		13,004
Other	68,835		60,183
Total accrued and other current liabilities	$	263,433	$	324,881

Other long-term liabilities consist of the following as of November 30, 2012 and August 31, 2012:



($ in thousands)	November 30, 2012		August 31, 2012
Deferred rent and other lease liabilities	$	87,197	$	88,164
Uncertain tax positions	26,770		27,223
Deferred gains on sale-leasebacks	24,993		25,692
Restructuring lease obligations	18,028		19,122
Other	46,717		31,555
Total other long-term liabilities	$	203,705	$	191,756