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BrightView Acquisition Holdings, Inc. <br />Notes to the Consolidated Financial Statements <br />For the Years Ended December 31, 2016 and 2015 <br />(in thousands) <br />17. Supplemental Balance Sheet Information <br />Accrued expenses and other current liabilities in the accompanying Consolidated Balance Sheets consists of the <br />following as of: <br />December 31, <br />2016 <br />December 31, <br />2015 <br />Payroll related accruals $ 44,823 $ 47,955 <br />Accrued operating expenses 52,206 45,418 <br />Litigation and other contingencies 7,300 5,402 <br />Sales and other taxes 4,574 3,020 <br />Derivative liabilities 1,172 10,109 <br />Capital leases 3,403 2,803 <br />Accrued interest 1,768 3,006 <br />Total $ 115,246 $ 117,713 <br />financial statements are issued. The Company evaluated events through March 24, 2017 and concluded that no <br />subsequent events occurred during the period. <br />18. Subsequent Events <br />Subsequent events are events or transactions that occur after the balance sheet date but before the consolidated <br />26 <br />Confidential