15. Supplemental Disclosures

The majority of the restricted cash balance as of December 31, 2017 represents Netsmart’s cash deposits to maintain two letters of credit with a financial institution related to customer agreements and an escrow fund related to a previous acquisition associated with the acquired EIS Business.

	Year Ended December 31,
(In thousands)	2017		2016		2015
Cash paid during the period for:
Interest	$	67,764	$	41,954	$	15,750
Income taxes paid, net of tax refunds	$	6,897	$	2,951	$	5,037
Non-cash transactions:
Exchange of Netsmart, Inc. common stock for redeemable convertible preferred stock in Netsmart by Netsmart, Inc. management	$	0	$	25,543	$	0
Accretion of redemption preference on redeemable convertible non-controlling interest in Netsmart	$	43,850	$	28,536	$	0
Obligations incurred to purchase capitalized software or enter into capital leases	$	5,244	$	28,970	$	393
Change in fair value of commercial agreement with NantHealth	$	22,900	$	0	$	0

Accrued expenses consist of the following:

	December 31,		December 31,
(In thousands)	2017		2016
Royalties, certain third-party product costs and licenses	$	14,718	$	17,359
Other		71,197		68,776
Total accrued expenses	$	85,915	$	86,135

Other consists of various accrued expenses and no individual item accounted for more than 5% of the current liabilities balance at the respective balance sheet dates.

Other assets consist of the following:

	December 31,		December 31,
(In thousands)	2017		2016
Reseller agreement with Nant Health, LLC	$	22,252	$	0
Fair value of 1.25% Call Option		46,578		17,080
Long-term prepaid commissions		32,938		40,668
Investments in non-marketable securities		30,013		29,603
Long-term deposits and other assets		17,068		10,440
Total other assets	$	148,849	$	97,791