Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consist of the following as of September 30, 2016 and December 31, 2015 (amounts in thousands): | | | | | | | | | | September 30, 2016 | | December 31, 2015 | Accounts payable and accrued expenses | $ | 99,522 |
| | $ | 83,352 |
| Payable to the estate of Leona M. Helmsley (1) | 18,367 |
| | 18,367 |
| Interest rate swap agreements liability | 31,227 |
| | 1,922 |
| Accrued interest payable | 4,426 |
| | 5,555 |
| Due to affiliated companies | 1,031 |
| | 1,903 |
| Accounts payable and accrued expenses | $ | 154,573 |
| | $ | 111,099 |
|
___________ | | (1) | Reflects a payable to the estate of Leona M. Helmsley in the amount of New York City transfer taxes which would have been payable in absence of the estate's exemption from such tax. |
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