Accounts Payable And Accrued Liabilities

12 Months Ended

Jun. 30, 2013

Accounts Payable and Accrued Liabilities [Abstract]

Accounts Payable And Accrued Liabilities

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Current liabilities

Accounts payable and accrued liabilities are comprised of the following:



	As of June 30, 2013		As of June 30, 2012
Accounts payable—trade	$	8,776	$	7,574
Accrued salaries and commissions	50,568		50,821
Accrued liabilities	120,981		65,838
Amounts payable in respect of restructuring and other Special charges (note 17)	7,130		7,068
Asset retirement obligations	988		714
Total	$	188,443	$	132,015

The increase in accrued liabilities was primarily due to the acquisition of legacy EasyLink obligations.

Long-term accrued liabilities



	As of June 30, 2013		As of June 30, 2012
Amounts payable in respect of restructuring and other Special charges (note 17)	$	2,919	$	1,803
Other accrued liabilities*	10,172		8,538
Asset retirement obligations	4,758		3,625
Total	$	17,849	$	13,966

* Other accrued liabilities consist primarily of tenant allowances, deferred rent and lease fair value adjustments relating to certain facilities acquired through business acquisitions.

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 ASC Topic 410 “Asset Retirement and Environmental Obligations” (ASC Topic 410). As of June 30, 2013, the present value of this obligation was $5.7 million (June 30, 2012—$4.3 million), with an undiscounted value of $6.1 million (June 30, 2012—$4.8 million).