Balance Sheet Details

Goodwill

Changes in the carrying amount of goodwill during fiscal years 2014 and 2013 are summarized as follows (in thousands):



Balance, September 30, 2012	$	348,239
Acquisition of LineRate Systems	99,560
Acquisition of Versafe	75,937
Other	(9		)
Balance, September 30, 2013	523,727
Acquisition of Defense.Net	39,346
Adjustment to goodwill (1)	(6,116		)
Balance, September 30, 2014	$	556,957


(1)	The Company reduced the carrying amount of goodwill by $6.1 million in the second quarter of fiscal year 2014 to correct the original accounting for a 2007 acquisition, which omitted certain acquired deferred tax assets. The Company reduced goodwill to reflect the additional deferred tax assets obtained at the date of acquisition.

Other Assets

Other assets consist of the following (in thousands):



	September 30,
	2014		2013
Acquired and developed technology and software development costs	$	55,133	$	59,453
Deposits and other	19,072		15,251
Restricted cash	798		860
	$	75,003	$	75,564

Amortization expense related to other assets was approximately $9.5 million, $4.3 million, and $6.4 million for the fiscal years ended September 30, 2014, 2013 and 2012, respectively.

Intangible assets are included in other assets on the balance sheet and consist of the following (in thousands):



	2014							2013
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Acquired and developed technology and software development costs	$	103,031	$	(47,899	)	$	55,132	$	99,463	$	(40,010	)	$	59,453
Customer relationships	10,941		(3,778		)	7,163		8,399		(3,123		)	5,276
Patents and trademarks	3,044		(2,587		)	457		3,044		(2,525		)	519
Trade names	1,173		(445		)	728		1,173		(250		)	923
Non-compete covenants	2,732		(949		)	1,783		2,160		(200		)	1,960
	$	120,921	$	(55,658	)	$	65,263	$	114,239	$	(46,108	)	$	68,131

Estimated amortization expense for intangible assets for the five succeeding fiscal years is as follows (in thousands):



2015	$	12,611
2016	12,516
2017	9,907
2018	8,507
2019	4,336
	$	47,877

Accrued Liabilities

Accrued liabilities consist of the following (in thousands):



	September 30,
	2014		2013
Payroll and benefits	$	84,055	$	73,461
Sales and marketing	2,221		3,746
Income tax accruals	8,615		4,196
Other	13,881		11,205
	$	108,772	$	92,608