APOLLO EDUCATION GROUP INC | 2013 | FY | 3


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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