Qurate Retail, Inc. Registration of securities issued in business combination transactions

Accrued Liabilities

3 Months Ended

12 Months Ended

Mar. 31, 2013

Dec. 31, 2012

Accrued liabilities consisted of the following:



	March 31,		December 31,
(in millions)	2013		2012
Accounts payable non-trade	$	195	264
Accrued compensation and benefits	93		100
Income taxes	95		154
Allowance for sales returns	69		92
Deferred revenue	67		85
Accrued interest	67		50
Liability for consigned goods sold	57		56
Sales and other taxes	40		62
Other	71		92
	$	754	955

(8) Accrued Liabilities

Accrued liabilities consisted of the following:



	December 31,
(in millions)	2012		2011
Accounts payable non-trade	$	264	257
Income taxes	154		74
Accrued compensation and benefits	100		95
Allowance for sales returns	92		85
Deferred revenue	85		88
Sales and other taxes	62		41
Liability for consigned goods sold	56		69
Accrued interest	50		36
Other	92		72
	$	955	817