Accounts Payable and Accrued Expenses

12 Months Ended

Dec. 31, 2015

Accounts payable and accrued expenses consist of the following as of December 31, 2015 and 2014 (amounts in thousands):



	2015		2014
Accounts payable and accrued expenses	$	83,352	$	68,488
Payable to the estate of Leona M. Helmsley ⁽¹⁾	18,367		18,367
Interest rate swap agreements liability	1,922		—
Accrued interest payable	5,555		5,953
Due to affiliated companies	1,903		3,755
Accounts payable and accrued expenses	$	111,099	$	96,563

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(1)	Reflects a payable to the estate of Leona M. Helmsley for New York City transfer taxes which would have been payable in absence of the estate's exemption from such tax.