ALEXION PHARMACEUTICALS INC | 2013 | FY | 3

Accrued Expenses and Other Liabilities
Accrued expenses consist of the following:  
 
December 31, 2013
 
December 31, 2012
Royalties
$
40,945

 
$
25,450

Payroll and employee benefits
64,950

 
49,954

Taxes payable
108,907

 
68,432

Rebates payable
124,297

 
62,334

Other
63,245

 
43,617

 
$
402,344

 
$
249,787


Other current liabilities consist of the following:
 
December 31, 2013
 
December 31, 2012
Contingent consideration
$
35,932

 
$
2,668

Forward contract payable
20,228

 
5,539

Other
528

 
1,341

 
$
56,688

 
$
9,548


Other liabilities consist of the following:
 
December 31, 2013
 
December 31, 2012
Taxes
$
14,901

 
$
7,066

Forward contract payable
14,864

 
4,521

Pension liability
14,839

 
8,478

Other
3,369

 
2,727

 
$
47,973

 
$
22,792



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