"Accrued liabilities" is not a play on words. And EVERYONE wants to bitch and moan about how much their doctor and/or lawyer costs, but when your life or ass is on the line, you want the best and the best costs money because you don't want your loved one to die or spend his life in jail. Sure, you're welcome to try that doctor who got his diploma from Guatemala or that public defender...let me know how that works out for you. Sorry, just tired of the lame lawyer (and doctor) bashing.