Other Balance Sheet Items

Income Taxes Receivable and Other Current Assets

Income taxes receivable and other current assets consist of the following:



	September 30,		December 31,
	2014		2013
	(In thousands)
Income tax and other receivables	$	8,033	$	39,884
Prepaid expenses	12,789		13,502
Debt issuance costs	10,605		10,705
Deferred tax assets	257		1,743
Other	504		449
Total income taxes receivable and other current assets	$	32,188	$	66,283

Income tax and other receivables primarily relates to a federal income tax receivable recognized during the fourth quarter of 2013 in connection with a worthless stock deduction for the Company’s 2013 federal income tax return as discussed in Note 13, “Income Taxes,” of our 2013 Form 10-K.

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:



	September 30,		December 31,
	2014		2013
	(In thousands)
Accounts payable	$	21,314	$	24,843
Accrued employee compensation	39,029		49,974
Customer deposits	26,287		20,869
Income taxes payable and other tax liabilities	18,064		19,853
Other accrued liabilities	28,848		33,737
Total accounts payable and accrued liabilities	$	133,542	$	149,276

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, 2013, was paid during the nine months ended September 30, 2014. Other accrued liabilities include miscellaneous vendor payables, coupon 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.