Other Balance Sheet Items

Other Current Assets

Other current assets consist of the following:



	March 31,		December 31,
	2015		2014
	(In thousands)
Income tax and other receivables	$	20,839	$	24,821
Prepaid expenses	21,401		16,190
Debt issuance costs	10,534		10,570
Deferred tax assets	252		247
Other	980		647
Total other current assets	$	54,006	$	52,475

Other Long-Term Assets

Other long-term assets consist of the following:



	March 31,		December 31,
	2015		2014
	(In thousands)
Debt issuance costs	17,631		10,160
Long-term restricted cash	11,815		8,028
Other tax receivable	5,673		5,673
Long-term prepaid expenses and other assets	1,702		1,882
Total other long-term assets	$	36,821	$	25,743

The Company recorded $6.5 million of debt issuance costs in connection with the offering of the 2025 Senior Notes and $1.3 million of debt issuance costs related to the new unsecured revolving credit facility during the three months ended March 31, 2015. The 2025 Senior Notes and the new credit facility are discussed in Note 8 “Debt and Interest Expense.”

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:



	March 31,		December 31,
	2015		2014
	(In thousands)
Accounts payable	$	22,778	$	29,335
Accrued employee compensation	28,193		49,470
Customer deposits	28,654		30,103
Income taxes payable and other tax liabilities	33,792		47,079
Other accrued liabilities	37,065		34,291
Total accounts payable and accrued liabilities	$	150,482	$	190,278

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, 2014, was paid during the three months ended March 31, 2015. Income taxes payable and other tax liabilities as of March 31, 2015, reflects payments made during the first quarter of 2015 for income taxes in certain non-U.S. jurisdictions. 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 2023 Senior Notes which is paid semi-annually in arrears on May 1 and November 1.