Other Balance Sheet Items

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following:



	March 31,		December 31,
	2013		2012
	(In thousands)
Prepaid expenses	$	12,272	$	15,413
Non-trade receivables	15,231		15,056
Debt issuance costs	10,799		—
Other	547		326
Total prepaid expenses and other current assets	$	38,849	$	30,795

Other Long-Term Assets

Other long-term assets consist of the following:



	March 31,		December 31,
	2013		2012
	(In thousands)
Other tax receivable	$	5,811	$	5,811
Long-term investments	413		413
Debt issuance costs	644		11,516
Long-term restricted cash	7,935		4,509
Security deposit and other	2,608		3,076
Total other long-term assets	$	17,411	$	25,325

Debt issuance costs related to the Company’s Subordinated Convertible Debentures were reclassified to Prepaid expenses and other current assets from Other long-term assets as the related Subordinated Convertible Debentures were reclassified from long-term liabilities to current liabilities as of March 31, 2013 due to the fact that they are convertible at the option of each holder through June 30, 2013. Refer to Note 8, “Debt and Interest Expense” for further discussion of the Subordinated Convertible Debentures.

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:



	March 31,		December 31,
	2013		2012
	(In thousands)
Accounts payable	$	23,410	$	23,519
Accrued employee compensation	28,875		38,778
Customer deposits, net	17,643		19,321
Taxes payable and other tax liabilities	32,275		21,918
Other accrued liabilities	17,783		26,855
Total accounts payable and accrued liabilities	$	119,986	$	130,391

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, 2012 was paid during the three months ended March 31, 2013. Taxes payable and other tax liabilities as of March 31, 2013 reflects an increase in current income taxes payable compared to December 31, 2012. Other accrued liabilities include miscellaneous vendor payables and interest on the Subordinated Convertible Debentures which is paid semi-annually in arrears on August 15 and February 15.