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Composition of Certain Financial Statement Captions | 3 Months Ended
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Mar. 31, 2015
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:
| March 31, 2015 |  | December 31, 2014
Trade receivables | $ | 43,556 |  |  | $ | 48,394 |
Fees earned, not billed | 153,340 |  |  | 139,038 |
Other receivables | 4,444 |  |  | 7,771 |
| 201,340 |  |  | 195,203 |
Less: Allowance for doubtful accounts | (667 | ) |  | (784 | )
| $ | 200,673 |  |  | $ | 194,419 |
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 calculated based on assets under administration that have a prolonged valuation process which delays billings to clients. Receivables from regulated investment companies on the accompanying Consolidated Balance Sheets primarily represent fees receivable for distribution, investment advisory, and administration services to various regulated investment companies sponsored by SEI. Property and Equipment Property and Equipment on the accompanying Consolidated Balance Sheets consists of:
| March 31, 2015 |  | December 31, 2014
Buildings | $ | 150,644 |  |  | $ | 149,890 |
Equipment | 82,860 |  |  | 78,266 |
Land | 9,997 |  |  | 9,997 |
Purchased software | 105,728 |  |  | 104,964 |
Furniture and fixtures | 16,883 |  |  | 16,944 |
Leasehold improvements | 5,974 |  |  | 5,675 |
Construction in progress | 650 |  |  | 1,094 |
| 372,736 |  |  | 366,830 |
Less: Accumulated depreciation | (246,881 | ) |  | (241,295 | )
Property and Equipment, net | $ | 125,855 |  |  | $ | 125,535 |
The Company recognized $5,995 and $5,584 in depreciation expense related to property and equipment for the three months ended March 31, 2015 and 2014, respectively. Accrued Liabilities Accrued liabilities on the accompanying Consolidated Balance Sheets consist of:
| March 31, 2015 |  | December 31, 2014
Accrued employee compensation | $ | 28,916 |  |  | $ | 73,269 |
Accrued employee benefits and other personnel | 3,286 |  |  | 6,482 |
Accrued consulting, outsourcing and professional fees | 23,868 |  |  | 18,915 |
Accrued sub-advisory, distribution and other asset management fees | 29,929 |  |  | 31,913 |
Accrued dividend payable | — |  |  | 40,178 |
Accrued income taxes | 38,664 |  |  | 3,272 |
Other accrued liabilities | 27,564 |  |  | 33,400 |
Total accrued liabilities | $ | 152,227 |  |  | $ | 207,429 |

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