Other Balance Sheet Items

Deferred Tax Assets and Other Current Assets

Deferred tax assets and other current assets consist of the following:



	June 30,		December 31,
	2012		2011
	(In thousands)
Deferred tax assets	$	62,012	$	64,751
Prepaid expenses	15,182		12,016
Non-trade receivables	2,087		9,452
Other	659		379
Total deferred tax assets and other current assets	$	79,940	$	86,598

Non-trade receivables as of December 31, 2011 consisted primarily of income tax receivables which were subsequently collected during the six months ended June 30, 2012.

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:



	June 30,		December 31,
	2012		2011
	(In thousands)
Accounts payable	$	16,019	$	19,283
Accrued employee compensation	32,011		40,251
Customer deposits, net	17,287		18,558
Taxes payable, deferred and other tax liabilities	12,547		28,441
Accrued restructuring costs	5,068		8,685
Other accrued liabilities	29,576		41,167
Total accounts payable and accrued liabilities	$	112,508	$	156,385

Accrued employee compensation primarily consists of liabilities for employee leave, salaries, payroll taxes, employee contributions to the employee stock purchase plan, and incentive compensation. Accrued employee incentive compensation as of December 31, 2011 was paid during the six months ended June 30, 2012. Taxes payable, deferred and other tax liabilities as of June 30, 2012 reflects a decrease in current taxes payable from December 31, 2011 as the result of income tax payments made during the six months ended June 30, 2012. As of June 30, 2012, Accrued restructuring costs represents the remaining lease payments to be made related to excess facilities that were abandoned as part of the relocation of the Company's headquarters during 2011. Other accrued liabilities include miscellaneous vendor payables and interest on the Convertible Debentures which is paid semi-annually in arrears on August 15 and February 15. Other accrued liabilities as of December 31, 2011 included certain retained liabilities related to divested businesses that were reversed or paid during the six months ended June 30, 2012.