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Composition of Certain Financial Statement Captions | 12 Months Ended
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Dec. 31, 2013
Items Included in Consolidated Statement of Financial Condition [Abstract] |
Composition of Certain Financial Statement Captions | Composition of Certain Financial Statement Captions Receivables Receivables on the accompanying Consolidated Balance Sheets consist of:
|  | 2013 |  | 2012
Trade receivables |  | $ | 44,502 |  |  | $ | 46,650 |
Fees earned, not billed |  | 128,248 |  |  | 116,019 |
Other receivables |  | 14,565 |  |  | 9,870 |
|  | 187,315 |  |  | 172,539 |
Less: Allowance for doubtful accounts |  | (651 | ) |  | (805 | )
Receivables, net |  | $ | 186,664 |  |  | $ | 171,734 |
Fees earned, not billed represents receivables earned but unbilled and results from timing differences between services provided and contractual billing schedules. These billing schedules generally provide for fees to be billed on a quarterly basis. In addition, certain fees earned from investment operations services are determined from security valuations which delay billings to clients. Property and Equipment Property and Equipment on the accompanying Consolidated Balance Sheets consists of:
|  | 2013 |  | 2012
Buildings |  | $ | 138,426 |  |  | $ | 137,751 |
Equipment |  | 70,117 |  |  | 66,167 |
Land |  | 9,929 |  |  | 9,929 |
Purchased software |  | 96,268 |  |  | 91,468 |
Furniture and fixtures |  | 17,060 |  |  | 18,535 |
Leasehold improvements |  | 4,670 |  |  | 5,037 |
Construction in progress |  | 2,589 |  |  | 112 |
|  | 339,059 |  |  | 328,999 |
Less: Accumulated depreciation |  | (220,064 | ) |  | (201,418 | )
Property and Equipment, net |  | $ | 118,995 |  |  | $ | 127,581 |
Depreciation expense related to property and equipment for 2013, 2012 and 2011 was $22,497, $22,586 and $21,471, respectively. Other Assets Other assets consist of long-term prepaid expenses, deposits, other investments at cost and various other assets. Amortization expense for certain other assets for 2013, 2012 and 2011 was $227, $611 and $1,135, respectively. Accrued Liabilities Accrued Liabilities on the accompanying Consolidated Balance Sheets consist of:
|  | 2013 |  | 2012
Accrued employee compensation |  | $ | 69,256 |  |  | $ | 63,996 |
Accrued employee benefits and other personnel |  | 9,647 |  |  | 7,299 |
Accrued consulting, outsourcing and professional fees |  | 19,311 |  |  | 16,676 |
Accrued brokerage fees |  | 5,251 |  |  | 5,733 |
Accrued sub-advisory, distribution and other asset management fees |  | 25,018 |  |  | 17,548 |
Accrued dividend payable |  | 37,314 |  |  | — |
Other accrued liabilities |  | 22,326 |  |  | 27,053 |
Accrued liabilities |  | $ | 188,123 |  |  | $ | 138,305 |

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