Accounts Payable and Accrued Expenses

12 Months Ended

Dec. 31, 2013

8. Accounts Payable and Accrued Expenses:

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


	December 31,
	2013		2012
Accounts payable	$	18,605	$	13,812
Accrued salaries and bonuses		189,439		160,495
Accrued payroll taxes and benefits		43,403		36,176
Accrued professional liability risks		19,324		17,466
Accrued contingent consideration		19,833		16,109
Other accrued expenses		18,150		11,603

	$	308,754	$	255,661

The net increase in accrued salaries and bonuses of $28.9 million, from $160.5 million at December 31, 2012 to $189.4 million at December 31, 2013, is primarily due to performance-based incentive compensation, principally to the Company’s physicians, accrued during the year ended December 31, 2013, partially offset by the payment of performance-based incentive compensation during the first quarter of 2013. A majority of the Company’s payments for performance-based incentive compensation is paid annually in the first quarter.