Balance Sheet Detail

9 Months Ended

Sep. 30, 2011

Balance Sheet Detail

Balance Sheet Detail

Note 11—Balance Sheet Detail

The following is a summary of prepaid expenses and other (in thousands):

	September 30		December 31
	2011		2010
Prepaid commission	$	5,946	$	5,729
Prepaid contract expense	8,489		6,043
Prepaid royalty	880		803
Other	4,819		5,289
Total prepaid expenses and other	$	20,134	$	17,864

The following is a summary of other assets (in thousands):

	September 30		December 31
	2011		2010
Long-term investment	$	—	$	500
Long-term prepaid commissions	3,473		3,756
Deposits	2,968		2,889
Prepaid contract expense, long-term	5,199		4,914
Total other assets	$	11,640	$	12,059

Long-term investment is an equity investment in a privately held company, which is carried at the lower of cost or fair value at September 30, 2011 and December 31, 2010. During the third quarter of 2011, the Company wrote off its remaining investment in the privately held company and recorded an impairment loss of $0.5 million, which is reflected in “interest income and other income (expense), net” on the condensed consolidated statement of operations for the three and nine months ended September 30, 2011.  Deposits include restricted cash balances of $1.4 million at September 30, 2011 and December 31, 2010 related to the Company’s San Francisco headquarters, and facilities in Boston and New York.

The following is a summary of accrued liabilities (in thousands):

	September 30		December 31
	2011		2010
Salaries and benefits payable	$	17,868	$	22,236
Accrued restructuring, current portion	684		809
Other	13,743		11,035
Total accrued liabilities	$	32,295	$	34,080

Accrued restructuring charges are discussed further in Note 13, “Restructuring Charges”. Other accrued liabilities include accruals for royalties, sales and business taxes, and other miscellaneous items.

The following is a summary of other long-term liabilities (in thousands):

	September 30		December 31
	2011		2010
Deferred rent	$	10,715	$	11,123
Accrued restructuring, long-term portion	60		531
Deferred taxes, long-term	3,051		308
Other	2,025		2,882
Total other long-term liabilities	$	15,851	$	14,844