Other Balance Sheet Items

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following:



	As of December 31,
	2013		2012
	(In thousands)
Prepaid expenses	$	13,502	$	15,413
Income tax and other receivables	39,884		15,056
Debt issuance costs	10,705		—
Other	449		326
Total prepaid expenses and other current assets	$	64,540	$	30,795

Income tax and other receivables as of December 31, 2013, includes a federal income tax receivable recognized in connection with a worthless stock deduction for the Company’s 2013 federal income tax return as discussed in Note 13, “Income Taxes.” 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 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. Refer to Note 7, “Debt and Interest Expense” for further discussion of the Senior Notes and Subordinated Convertible Debentures.

Property and Equipment, Net

The following table presents the detail of property and equipment, net:



	As of December 31,
	2013			2012
	(In thousands)
Land	$	31,141		$	31,141
Buildings and building improvements	240,572			236,171
Computer equipment and software	359,331			315,654
Capital work in progress	16,213			11,393
Office equipment and furniture	6,305			6,420
Leasehold improvements	2,189			2,223
Total cost	655,751			603,002
Less: accumulated depreciation	(316,098		)	(269,141		)
Total property and equipment, net	$	339,653		$	333,861

Goodwill

The following table presents the detail of goodwill:



	As of December 31,
	2013			2012
	(In thousands)
Goodwill, gross	$	1,537,843		$	1,537,843
Accumulated goodwill impairment	(1,485,316		)	(1,485,316		)
Total goodwill	$	52,527		$	52,527

There was no impairment of goodwill or other long-lived assets recognized in any of the periods presented.

Other Long-Term Assets

Other long-term assets consist of the following:



	As of December 31,
	2013		2012
	(In thousands)
Other tax receivable	$	5,811	$	5,811
Long-term investments	—		413
Debt issuance costs	11,521		11,516
Long-term restricted cash	8,479		4,509
Long-term prepaid expenses and other assets	1,934		3,076
Total other long-term assets	$	27,745	$	25,325

Debt issuance costs included in Other long-term assets at December 31, 2013 relate primarily to the Senior Notes which were issued in April 2013.

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:



	As of December 31,
	2013		2012
	(In thousands)
Accounts payable	$	24,843	$	23,519
Accrued employee compensation	49,974		38,778
Customer deposits, net	20,869		19,321
Taxes payable and other tax liabilities	19,853		21,918
Other accrued liabilities	33,737		26,855
Total accounts payable and accrued liabilities	$	149,276	$	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. 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 Senior Notes which is paid semi-annually in arrears on May 1 and November 1.