Accounts Payable and Accrued Expenses:

9 Months Ended

Sep. 30, 2014

6.	Accounts Payable and Accrued Expenses:

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


	September 30, 2014		December 31, 2013
Accounts payable	$	22,174	$	18,605
Accrued salaries and bonuses		170,855		189,439
Accrued payroll taxes and benefits		51,585		44,131
Accrued professional liabilities		18,693		19,324
Accrued contingent consideration		14,916		19,833
Other accrued expenses		22,098		17,422

	$	300,321	$	308,754

The net decrease in accrued salaries and bonuses of $18.6 million, from $189.4 million at December 31, 2013 to $170.8 million at September 30, 2014, is primarily due to the payment of performance-based incentive compensation, principally to the Company’s physicians, partially offset by performance-based incentive compensation accrued during the nine months ended September 30, 2014. A majority of the Company’s payments for performance-based incentive compensation is paid annually in the first quarter.