This excerpt taken from the KALU 10-Q filed Nov 14, 2007.
Other Accrued Liabilities
Other accrued liabilities were comprised of the following:
The accrued bank overdraft balance at September 30, 2007 and December 31, 2006 represents uncleared cash disbursements.
KAISER ALUMINUM CORPORATION AND SUBSIDIARY COMPANIES
NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)