Other Balance Sheet Components

Accrued expenses included the following:



	September 30, 2016		June 30, 2016
Compensation costs (1)	$	37,363	$	59,207
Income and indirect taxes	42,009		39,802
Advertising costs	22,930		26,372
Shipping costs	5,845		6,843
Interest payable	10,055		5,172
Purchases of property, plant and equipment	4,245		4,614
Production costs	4,628		3,251
Sales returns	2,841		2,882
Professional costs	2,109		1,543
Other	37,803		29,301
Total accrued expenses	$	169,828	$	178,987

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(1) The decrease in compensation costs is primarily due to payment of our fiscal 2016 bonus and long-term incentive program in the first quarter of fiscal 2017. Effective July 1, 2016, we transitioned the annual bonus program to be included in team members' base salary. These amounts are therefore paid on our typical payroll schedule.

Other current liabilities included the following:



	September 30, 2016		June 30, 2016
Current portion of lease financing obligation	$	12,569	$	12,569
Current portion of capital lease obligations	8,916		8,011
Other	3,037		2,055
Total other current liabilities	$	24,522	$	22,635

Other liabilities included the following:



	September 30, 2016		June 30, 2016
Contingent earn-out liability	$	19,206	$	3,146
Long-term capital lease obligations	17,374		21,318
Long-term derivative liabilities	16,568		10,949
Other	28,177		24,760
Total other liabilities	$	81,325	$	60,173

The contingent earn-out liability included within other liabilities relates to the sliding scale earn-out for our 2016 WIRmachenDRUCK acquisition. Under the original terms of the arrangement, a portion of the earn-out attributed to the minority selling shareholders was included as a component of purchase consideration as of the acquisition date, with any subsequent changes to fair value recognized within general and administrative expense.

The remaining portion payable to the two majority selling shareholders was not included as part of the purchase consideration as of acquisition date as it was contingent upon their post-acquisition employment and planned to be recognized as expense through the required employment period. On July 15, 2016, in response to a statutory tax notice we amended the terms of the compensation portion of the arrangement with the two majority selling shareholders and we removed the post-acquisition employment requirement. As the arrangement is no longer contingent upon continued employment, we accelerated the remaining unrecognized compensation expense, $7,034 of additional expense as of the amendment date, within general and administrative expense during the first quarter of fiscal 2017.

In addition, the estimated fair value of the contingent liability payable to all selling shareholders increased, due to the recent business performance relative to performance targets and the time value impact within the Monte Carlo simulation model. We recognized $8,985 of additional expense during the quarter, as part of general and administrative expense. As of September 30, 2016, the total liability is $19,206, of which $16,867 relates to the majority shareholders and $2,339 relates to the minority shareholders, which is further discussed in Note 3.