us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock

AKAMAI TECHNOLOGIES INC

6. Accrued Expenses and Other Current Liabilities

Accrued expenses consisted of the following (in thousands):


	September 30, 2009		December 31, 2008
Payroll and other related benefits	$	31,520	$	26,377
Bandwidth and co-location		17,190		16,642
Property, use and other taxes		932		13,317
Legal professional fees		1,479		1,475
Other		3,750		8,321

Total	$	54,871	$	66,132

CAMERON INTERNATIONAL CORP

Note 8: Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consisted of the following (in thousands):

	September 30, 2009		December 31, 2008
Trade accounts payable and accruals	$	341,556	$	525,507
Salaries, wages and related fringe benefits		152,691		164,411
Advances from customers		1,071,899		855,872
Sales-related costs and provisions		66,045		85,565
Payroll and other taxes		50,568		39,409
Product warranty		42,359		33,551
Fair market value of derivatives		10,550		35,715
Other		131,959		114,354
Total accounts payable and accrued liabilities	$	1,867,627	$	1,854,384

Activity during the nine months ended September 30, 2009 associated with the Company’s product warranty accruals was as follows (in thousands):

Balance December 31, 2008				Net warranty provisions				Charges against accrual				Translation and other				Balance September 30, 2009
$	33,551				30,986				(20,490	)			(1,688	)		$	42,359

COGNIZANT TECHNOLOGY SOLUTIONS CORP

Note 4 — Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities are as follows:


	As of September 30, 2009		As of December 31, 2008
Compensation and benefits	$	275,135	$	187,063
Taxes		3,088		11,312
Customer volume incentives		33,022		24,560
Derivative contracts		11,282		—
Other		95,667		86,549

Total accrued expenses and other current liabilities	$	418,194	$	309,484

DIAMOND OFFSHORE DRILLING INC

8. Accrued Liabilities

Accrued liabilities consist of the following:


	September 30,		December 31,
	2009		2008
	(In thousands)
Accrued maintenance/capital projects	$	87,837	$	106,135
Payroll and benefits		70,466		69,326
Deferred revenue		70,020		39,307
Rig operating expenses		24,664		30,056
Interest payable		16,115		10,385
Personal injury and other claims		9,988		10,489
Foreign currency forward exchange contracts		229		37,301
Hurricane related expenses		—		5,080
Other		18,919		21,447

Total	$	298,238	$	329,526

EASTMAN CHEMICAL CO

4.	PAYABLES AND OTHER CURRENT LIABILITIES

		September 30,		December 31,
(Dollars in millions)		2009		2008

Trade creditors	$	403	$	390
Accrued payrolls, vacation, and variable-incentive compensation		110		129
Accrued taxes		60		41
Post-employment obligations		62		60
Interest payable		25		30
Bank overdrafts		25		4
Other		142		165
Total payables and other current liabilities	$	827	$	819

The current portion of post-employment obligations is an estimate of current year payments in excess of plan assets.

LORILLARD, INC.

5. Accrued Liabilities

Accrued liabilities were as follows:


	September 30,		December 31,
	2009		2008
	(In millions)
Legal fees	$	27	$	21
Salaries and other compensation		20		21
Medical and other employee benefit plans		27		27
Consumer rebates		102		62
Sales promotion		20		23
Excise and other taxes		33		56
Other accrued liabilities		77		45

Total	$	306	$	255

MASTERCARD INC

Note 9. Accrued Expenses

Accrued expenses consisted of the following:


	September 30, 2009		December 31, 2008
Customer and merchant incentives	$	469,890	$	526,722
Personnel costs		301,894		296,497
Taxes		82,633		20,685
Advertising		105,743		89,567
Other		87,904		98,590

Total accrued expenses	$	1,048,064	$	1,032,061

MATTEL INC /DE/

7.	Accrued Liabilities

Accrued liabilities include the following:


	September 30, 2009		September 30, 2008		December 31, 2008
	(In thousands)
Advertising and promotion	$	116,192	$	131,958	$	56,941
Royalties		71,510		86,392		86,152
Derivatives payable		42,496		6,606		11,757
Receivable collections due bank		—		44,470		82,245
Other		479,631		442,148		412,288

	$	709,829	$	711,574	$	649,383

NATIONAL OILWELL VARCO INC

6. Accrued Liabilities

Accrued liabilities consist of (in millions):


	September 30,		December 31,
	2009		2008
Compensation	$	225	$	258
Customer prepayments and billings		455		912
Warranty		185		114
Interest		16		11
Taxes (non income)		66		76
Insurance		59		50
Accrued purchase orders		1,166		688
Fair value of derivatives		81		59
Other		201		208

Total	$	2,454	$	2,376

Service and Product Warranties

The Company provides service and warranty policies on certain of its products. The Company accrues liabilities under service and warranty policies based upon specific claims and a review of historical warranty and service claim experience in accordance with SFAS 5, which was primarily codified into ASC Topic 450 “Contingencies” (“ASC Topic 450”). Adjustments are made to accruals as claim data and historical experience change. In addition, the Company incurs discretionary costs to service its products in connection with product performance issues and accrues for them when they are encountered.

The changes in the carrying amount of service and product warranties are as follows (in millions):


Balance, December 31, 2008	$	114


Net provisions for warranties issued during the year		86
Amounts incurred		(35	)
Foreign currency translation and other		20


Balance, September 30, 2009	$	185

NEWFIELD EXPLORATION CO /DE/

9. Accrued Liabilities:

As of the indicated dates, our accrued liabilities consisted of the following:

	September 30, 2009		December 31, 2008
	(In millions)

Revenue payable	$	73	$	75
Accrued capital costs		202		319
Accrued lease operating expenses		49		50
Employee incentive expense		58		73
Accrued interest on long-term debt		36		25
Taxes payable		94		69
Other		54		61
Total accrued liabilities	$	566	$	672

OPEN TEXT CORP

NOTE 9—ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Current liabilities

Accounts payable and accrued liabilities are comprised of the following:


	As of September 30, 2009		As of June 30, 2009
Accounts payable—trade	$	9,353	$	15,465
Accrued salaries and commissions		35,555		31,973
Accrued liabilities		61,324		49,527
Amounts payable in respect of restructuring (note 16)		11,968		5,061
Amounts payable in respect of acquisitions and acquisition related accruals		10,460		12,992
	$	128,660	$	115,018

Long-term accrued liabilities


	As of September 30, 2009		As of June 30, 2009
Amounts payable in respect of restructuring (note 16)	$	716	$	849
Amounts payable in respect of acquisitions and acquisition related accruals		5,619		7,128
Other accrued liabilities		6,392		7,936
Asset retirement obligations		8,779		7,160
	$	21,506	$	23,073

Asset retirement obligations

We are required to return certain of our leased facilities to their original state at the conclusion of our lease. We have accounted for such obligations in accordance with FASB Accounting Standards Codification Topic 410 “Asset Retirement and Environmental Obligations”. As of September 30, 2009 the present value of this obligation was $8.8 million (June 30, 2009 – $7.2 million), with an undiscounted value of $10.6 million (June 30, 2009 – $8.7 million).

Accruals relating to acquisitions

In relation to our acquisitions made before July 1, 2009, the date on which we adopted FASB ASC Topic 805, we have accrued for costs relating to legacy workforce reductions and abandonment of excess legacy facilities. Such accruals are capitalized as part of the cost of the subject acquisition and in the case of abandoned facilities, have been recorded at present value less our best estimate for future sub-lease income and costs incurred to achieve sub-tenancy. The accrual for workforce reductions is extinguished against the payments made to the employees and in the case of excess facilities, will be discharged over the term of the respective leases. Any excess of the difference between the present value and actual cash paid for the excess facility will be charged to income and any deficits will be reversed to goodwill. The provisions for abandoned facilities are expected to be paid by February 2015.

The following table summarizes the activity with respect to our acquisition accruals during the three months ended September 30, 2009.


	Balance June 30, 2009		Initial Accruals		Usage/ Foreign Exchange/ Other Adjustments			Subsequent Adjustments to Goodwill			Balance September 30, 2009
Captaris
Employee termination costs	$	4,916	$	—	$	(2,347	)	$	(39	)	$	2,530
Excess facilities		6,123		—		(442	)		(4	)		5,677
Transaction-related costs		—		—		(49	)		49			—
		11,039		—		(2,838	)		6			8,207
Hummingbird
Employee termination costs		25		—		(13	)		—			12
Excess facilities		1,463		—		(240	)		—			1,223
Transaction-related costs		—		—		—			—			—
		1,488		—		(253	)		—			1,235
IXOS
Employee termination costs		—		—		—			—			—
Excess facilities		7,483		—		(952	)		—			6,531
Transaction-related costs		—		—		—			—			—
		7,483		—		(952	)		—			6,531
Centrinity
Employee termination costs		—		—		—			—			—
Excess facilities		110		—		(4	)		—			106
Transaction-related costs		—		—		—			—			—
		110		—		(4	)		—			106
Totals
Employee termination costs		4,941		—		(2,360	)		(39	)		2,542
Excess facilities		15,179		—		(1,638	)		(4	)		13,537
Transaction-related costs		—		—		(49	)		49			—
	$	20,120	$	—	$	(4,047	)	$	6		$	16,079

The adjustments to goodwill primarily relate to adjustments to amounts accrued for employee termination costs and excess facilities accounted for in accordance with EITF 95-3. The goodwill adjustments relating to amounts accrued for transaction costs are accounted for in accordance with SFAS 141, as they relate to acquisitions consummated prior to the adoption of FASB ASC Topic 805 (on July 1, 2009).

PATTERSON UTI ENERGY INC

6. Accrued Expenses

Accrued expenses consisted of the following at September 30, 2009 and December 31, 2008 (in thousands):


	September 30,		December 31,
	2009		2008
Salaries, wages, payroll taxes and benefits	$	13,959	$	30,334
Workers’ compensation liability		65,535		70,439
Sales, use and other taxes		14,519		12,015
Insurance, other than workers’ compensation		10,764		14,209
Other		4,156		5,658

	$	108,933	$	132,655

PEABODY ENERGY CORP

(8) Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consisted of the following:

	September 30,	December 31,
	2009	2008
	(Dollars in millions)
Trade accounts payable	$331.2	$427.2
Accrued taxes other than income	194.8	170.8
Other accrued expenses	168.1	126.8
Accrued payroll and related benefits	114.0	120.2
Accrued health care	82.6	82.5
Income taxes payable	79.5	142.7
Accrued royalties	59.3	77.7
Commodity and foreign currency hedge contracts	54.4	261.1
Accrued interest	49.7	31.1
Workers’ compensation obligations	8.7	8.7
Accrued environmental	6.4	7.6
Other accrued benefits	3.6	4.1
Liabilities associated with discontinued operations	32.6	69.1
Liabilities associated with assets held for sale	3.5	5.4
Total accounts payable and accrued expenses	$1,188.4	$1,535.0

Shire plc

15. Accounts payable and accrued expenses

	September 30,	December 31,
	2009	2008
	$’M	$’M
	________________	________________
Trade accounts payable	59.0	102.4
Accrued rebates – Medicaid	272.9	162.6
Accrued rebates – Managed care	155.7	59.9
Sales return reserve	53.1	47.1
Accrued bonuses	51.6	62.0
Accrued employee compensation and benefits payable	45.2	36.7
Accrued coupons	4.9	4.0
Research and development accruals	30.7	29.3
Marketing accruals	39.9	22.1
Deferred revenue	15.7	9.6
Other accrued expenses	210.2	172.9
	________________	________________
	938.9	708.6
	________________	________________

Accrued Medicaid rebates have increased by $110.3 million to $272.9 million at September 30, 2009 (2008: $162.6 million). The higher rebate liability has principally resulted from increased accrued rebates on ADDERALL XR following shipment of authorized generic versions of ADDERALL XR to Teva in April 2009 and to Impax Laboratories Inc (“Impax”) in September 2009. This higher rebate liability for ADDERALL XR is due to the accrual for Medicaid rebates being based on a higher unit rebate amount (“URA”) subsequent to authorized generic launch.

How shipments of authorized generic ADDERALL XR by the Company to Teva and Impax should be included in the Medicaid rebate calculation pursuant to the Deficit Reduction Act of 2005 (the “DRA”) has introduced additional uncertainty into the Company’s estimation of its Medicaid liability for ADDERALL XR. As a result of this uncertainty, a range of reasonably possible rebate levels are calculable under the Medicaid rebate legislation. The Company considers that the low end of this reasonably possible range is the correct interpretation of the DRA and related guidance. The State Medicaid agencies have invoiced Shire for second quarter Medicaid rebates based on a URA at the low end of this range and the Company has paid the Medicaid rebates based on this URA. However, given the uncertainties, the Centers for Medicare and Medicaid Services (“CMS”) could employ an alternative interpretation of the DRA. In determining the Medicaid liability to be recorded at September 30, 2009 the Company’s management has applied its current best estimate of the rebate payable. That current best estimate is the amount that could be paid by the Company were CMS to employ an alternative interpretation of the DRA (notwithstanding the fact that, following payment, either the Company or CMS would have the right to challenge the amount paid, and that the result of any such challenge could affect whether or not the estimated accrued rebate amount ultimately reflects the Company’s actual obligation). As a result, the Company recorded a Medicaid liability for ADDERALL XR of $194.2 million, near the mid point of the range of reasonably possible rebate levels.

In future periods the Company’s management may need to revise its current best estimate of its ADDERALL XR Medicaid liability, (by revising the best estimate of the rebate payable, as well as any changes to expected Medicaid utilization and the level of ADDERALL XR in the distribution channel), which could significantly increase or decrease the Company’s results of operations in the period of any such change in estimate. If the Company were to accrue at the lower end of the range at September 30, 2009, the liability would decrease by $83 million, and if it accrued at the higher end of the range, the liability would increase by $120 million.

Accrued Managed Care rebates have increased by $95.8 million to $155.7 million (2008: $59.9 million), principally due to higher rebates on ADDERALL XR offered to Managed Care Organizations (“MCOs”) from April 1, 2009.

Southwest Airlines Co.

7. ACCRUED LIABILITIES-RESTATED

	June 30,		December 31,
(In millions)	2009		2008
	(As restated)
Retirement plans	$	97	$	86
Aircraft rentals		109		118
Vacation pay		181		175
Advances and deposits		14		23
Fuel derivative contracts		120		246
Deferred income taxes		133		36
Workers compensation		124		122
Other		246		206
Accrued liabilities	$	1,024	$	1,012

Southwest Airlines Co.

7. ACCRUED LIABILITIES

	September 30,		December 31,
(In millions)	2009		2008

Retirement plans	$	12	$	86
Aircraft rentals		110		118
Vacation pay		184		175
Advances and deposits		16		23
Fuel derivative contracts		74		246
Deferred income taxes		169		36
Workers compensation		120		122
Other		233		206
Accrued liabilities	$	918	$	1,012

SPRINT NEXTEL CORP

Note 7. Accounts Payable

Accounts payable at September 30, 2009 and December 31, 2008 included liabilities in the amounts of $138 million and $153 million, respectively, for checks issued in excess of associated bank balances but not yet presented for collection.

Tim Hortons Inc.

NOTE 6 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES – OTHER

Included within Accounts payable are the following obligations as at September 27, 2009 and December 28, 2008:


	September 27, 2009		December 28, 2008
Accounts payable	$	130,103	$	138,704
Construction holdbacks and accruals		22,199		18,506

	$	152,302	$	157,210

Included within Accrued liabilities, Other are the following obligations as at September 27, 2009 and December 28, 2008:


	September 27, 2009		December 28, 2008
Gift certificate obligations	$	9,043	$	12,960
Cash card obligations		35,362		62,882
Other accrued liabilities		26,416		34,676

	$	70,821	$	110,518

Accrued liabilities, Other include accrued rent expense, deposits, and various equipment and other accruals.

UNION PACIFIC CORPORATION

11. Accounts Payable and Other Current Liabilities

	*Sep. 30,*		Dec. 31,
Millions of Dollars	*2009*		2008
Accounts payable	$	615	$	629
Accrued casualty costs		382		390
Income and other taxes		373		207
Accrued wages and vacation		350		367
Dividends and interest		282		328
Equipment rents payable		92		93
Other		481		546
Total accounts payable and other current liabilities	$	2,575	$	2,560

ZIMMER HOLDINGS INC


7.	Other Current and Long-Term Liabilities


	September 30,		December 31,
	2009		2008
	(In millions)

Other current liabilities:
License and service agreements	$	127.3	$	169.6
Accrued liabilities		412.8		408.5

Total other current liabilities	$	540.1	$	578.1

Other long-term liabilities:
Accrued retirement and postretirement benefit plans	$	46.0	$	129.9
Other long-term liabilities		346.5		224.0

Total other long-term liabilities	$	392.5	$	353.9