6. Accrued Expenses

Accrued expenses as of September 30, 2016 and December 31, 2015 are comprised of the following (in thousands):

 

		September 30, 2016				December 31, 2015
Payroll, benefits and related taxes, excluding severance benefits		$	28,395			$	18,831
Withholding tax attributable to intercompany interest income			14,712				13,130
Interest on senior notes			3,104				6,831
Settlement obligations			332				1,012
Accrued claim settlement			—				23,500
Outside service fees			2,296				4,327
Others			9,445				9,090
Accrued expenses		$	58,284			$	76,721

Accrued claim settlement included in the table above relates to the Company’s securities class action complaints. On December 10, 2015, it was determined that the Company was obligated to make an aggregate settlement payment of $23,500 thousand, which includes all attorneys’ fees, costs of administration and plaintiffs’ out-of-pocket expenses, lead plaintiff compensatory awards and disbursements. In connection with the securities class action complaints, the Company also settled with its insurers and obtained proceeds of $29.6 million in the first quarter of 2016, and disbursed the $23,500 thousand from the escrow account, recorded as restricted cash, in the third quarter of 2016. For more information on the accrued claim settlement, see “Note 17. Commitments and Contingencies”.

Payroll, benefits and related taxes payable as of September 30, 2016 in the table above includes unpaid other termination benefits under the voluntary resignation program of $2.6 million, the remaining balance of the $4.2 million total aggregate expense for such benefits accrued during the second quarter of 2016 and being paid out in equal monthly installments over the twelve month period which began in May 2016.