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Accounts Payable and Accrued Expenses
6 Months Ended
Jun. 30, 2011
Accounts Payable and Accrued Expenses  
Accounts Payable and Accrued Expenses
7. Accounts Payable and Accrued Expenses:

Accounts payable and accrued expenses consist of the following (in thousands):

 

     June 30, 2011      December 31, 2010  

Accounts payable

   $ 10,817       $ 9,581   

Accrued salaries and bonuses

     79,715         132,221   

Accrued payroll taxes and benefits

     25,950         26,122   

Accrued professional liabilities

     11,933         11,876   

Accrual for uncertain tax positions

     10,480         10,948   

Other accrued expenses

     20,215         17,189   
                 
   $ 159,110       $ 207,937   
                 

The net decrease in accrued salaries and bonuses of $52.5 million, from $132.2 million at December 31, 2010 to $79.7 million at June 30, 2011, is primarily due to the payment of performance-based incentive compensation during the first quarter of 2011, partially offset by performance-based incentive compensation accrued during the six months ended June 30, 2011. A majority of the Company's payments for performance-based incentive compensation is paid annually in the first quarter of each year.