6. SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION

The following table summarizes the Company's accrued expenses (in thousands):



	As of December 31, 2011		As of September 30, 2012
Refunds reserve	$	67,452	$	69,826
Marketing	33,472		14,042
Payroll and benefits	36,404		57,665
Subscriber rewards and credits	36,144		61,438
Professional fees	18,656		15,690
Other	19,879		26,422
Total accrued expenses	$	212,007	$	245,083

The following table summarizes the Company's other current liabilities (in thousands):



	As of December 31, 2011		As of September 30, 2012
Income taxes payable	$	70,861	$	47,451
VAT and sales tax payable	50,554		63,745
Other	23,258		60,226
Total other current liabilities	$	144,673	$	171,422

The following table summarizes the Company's other non-current liabilities (in thousands):



	As of December 31, 2011		As of September 30, 2012
Long-term tax liabilities	$	55,127	$	56,246
Other	15,639		18,397
Total other non-current liabilities	$	70,766	$	74,643