Other Balance Sheet Items

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following:



	June 30,		December 31,
	2013		2012
	(In thousands)
Prepaid expenses	$	15,663	$	15,413
Non-trade receivables	14,840		15,056
Debt issuance costs	10,768		—
Other	746		326
Total prepaid expenses and other current assets	$	42,017	$	30,795

Other Long-Term Assets

Other long-term assets consist of the following:



	June 30,		December 31,
	2013		2012
	(In thousands)
Other tax receivable	$	5,811	$	5,811
Long-term investments	413		413
Debt issuance costs	11,870		11,516
Long-term restricted cash	7,730		4,509
Prepaid expenses and deposits	3,344		3,076
Total other long-term assets	$	29,168	$	25,325

Unamortized debt issuance costs related to the Notes were $11.3 million and are included in Other long-term assets as of June 30, 2013. 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 during the six months ended June 30, 2013 as the related Subordinated Convertible Debentures were reclassified from long-term liabilities to current liabilities due to the fact that they are convertible at the option of each holder through September 30, 2013. Refer to Note 8, “Debt and Interest Expense” for further discussion of the Notes and Subordinated Convertible Debentures.

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:



	June 30,		December 31,
	2013		2012
	(In thousands)
Accounts payable	$	26,296	$	23,519
Accrued employee compensation	35,548		38,778
Customer deposits, net	19,352		19,321
Taxes payable and other tax liabilities	25,699		21,918
Other accrued liabilities	31,951		26,855
Total accounts payable and accrued liabilities	$	138,846	$	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 six months ended June 30, 2013. Taxes payable and other tax liabilities as of June 30, 2013 reflects an increase in current income taxes payable compared to December 31, 2012 due partly to an income tax liability of $2.3 million recorded in the three months ended June 30, 2013 related to a distribution from a foreign subsidiary that has ceased operations. Other accrued liabilities include miscellaneous vendor payables, interest on the Subordinated Convertible Debentures which is paid semi-annually in arrears on August 15 and February 15, and interest on the Notes which is paid semi-annually in arrears on May 1 and November 1.