14. Commitments and Contingencies (a) Lease commitments We lease office space, data processing equipment and software licenses under operating leases that expire on various dates through 2024. The lease agreements provide for rent escalations. Lease expense, exclusive of sublease income, for the year ended December 31, 2014 was $6.9 million, and $7.6 million for each of the years ended December 31, 2013 and 2012. Lease and sublease income was $42,000, $0.3 million and $0.6 million, for the years ended December 31, 2014, 2013 and 2012, respectively. Minimum annual lease payments to be made both under capital leases and operating leases, and sublease payments to be received for each of the next five years ending December 31 and thereafter are as follows ( in thousands ): Capital Lease Payments Operating Lease Payments 2015 $ 1,160 $ 11,848 2016 50 5,698 2017 4 4,560 2018   4,144 2019   3,524 Thereafter   10,767 ? ? ? ? ? ? ? ? 1,214 $ 40,541 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Less: Interest (31 ) ? ? ? ? ? ? ? ? $ 1,183 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? (b) Litigation From time to time, we may be subject to investigations, legal proceedings and other disputes arising in the ordinary course of our business, including but not limited to regulatory audits, billing and contractual disputes and employment-related matters. We record accruals for outstanding legal matters when we believe it is probable that a loss will be incurred and the amount can be reasonably estimated. We evaluate, on a quarterly basis, developments in legal matters that could affect the amount of any accrual and developments that would make a loss contingency both probable and reasonably estimable. If a loss contingency is not both probable and estimable, we do not establish an accrued liability. None of our accruals for outstanding legal matters are material in the aggregate to our financial position. Our contractual relationships, including those with federal and state government entities, subject our operations, billing and business practices to scrut