Accounts Payable and Accrued Expenses

9 Months Ended

Sep. 30, 2017

6.	Accounts Payable and Accrued Expenses:

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


	September 30, 2017		December 31, 2016
Accounts payable	$	27,339	$	28,474
Accrued salaries and bonuses		191,470		220,635
Accrued payroll taxes and benefits		73,455		67,830
Accrued professional liabilities		37,325		28,972
Accrued contingent consideration		6,276		6,566
Accrued interest		14,244		4,511
Other accrued expenses		52,200		50,950

	$	402,309	$	407,938

The net decrease in accrued salaries and bonuses of $29.2 million from December 31, 2016 to September 30, 2017 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, 2017. A majority of the Company’s payments for performance-based incentive compensation is paid annually during the first quarter.