APOLLO EDUCATION GROUP INC | 2013 | FY |

Accrued and other current liabilities consist of the following as of August 31:



($ in thousands)	2013				2012
Salaries, wages and benefits	$	144,086			$	117,432
Restructuring lease and other contract exit obligations	46,658				6,902
Accrued advertising	45,850				45,737
Accrued legal and other professional obligations	31,310				57,476
Deferred rent and other lease liabilities	14,001				19,868
Curriculum materials	10,764				13,004
Student refunds, grants and scholarships	7,180				11,181
Other	46,857				53,281
Total accrued and other current liabilities	$	346,706			$	324,881

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Other long-term liabilities consist of the following as of August 31:



($ in thousands)	2013				2012
Deferred rent and other lease liabilities	$	67,641			$	88,164
Restructuring lease obligations	64,610				19,122
Uncertain tax positions	33,637				27,223
Deferred gains on sale-leasebacks	22,894				25,692
Other	44,660				31,555
Total other long-term liabilities	$	233,442			$	191,756

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