Note 9 Supplemental Balance Sheet and Income Statement Information

Accrued liabilities included the following:


	September 30,		December 31,
	2018		2017
	(In thousands)
Accrued compensation	$	92,152	$	130,970
Deferred revenue		159,416		218,370
Other taxes payable		37,359		32,095
Workers’ compensation liabilities		13,987		13,987
Interest payable		20,205		65,642
Litigation reserves		25,109		18,830
Current liability to discontinued operations		5,762		6,074
Dividends declared and payable		25,757		17,148
Other accrued liabilities		12,729		29,928
	$	392,476	$	533,044

Investment income (loss) includes the following:


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2018		2017		2018		2017
	(In thousands)
Interest and dividend income	$	900	$	384	$	3,194	$	1,524
Gains (losses) on marketable securities		(2,229)		—		(7,196)		(1,341)
Gains (losses) on non-marketable securities		(13)		(11)		(39)		25
	$	(1,342)	$	373	$	(4,041)	$	208

Other, net included the following:


		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2018		2017		2018			2017
	(In thousands)
Losses (gains) on sales, disposals and involuntary conversions of long-lived assets		$	4,811	$	10,009	$	74,371	(1)	$	10,142
Transaction related costs (2)			1,753		3,178		14,691			5,107
Litigation expenses and reserves			1,375		(2,187)		9,652			(577)
Foreign currency transaction losses (gains)			1,607		(763)		7,851			1,727
(Gain) loss on debt buyback			10,476		69		10,476			16,013
Other losses (gains)			2,885		(4,747)		(2,444)			(3,239)
		$	22,907	$	5,559	$	114,597		$	29,173

(1)

Includes a $63.7 million loss on the sale of three jackup rigs during the nine months ended September 30, 2018.

(2)

Represents transaction related costs, including professional fees, severances, facility closure costs and other cost rationalization items, primarily in connection with the acquisition of Tesco.

The changes in accumulated other comprehensive income (loss), by component, included the following:


			Unrealized
	Gains		gains (losses)		Defined
	(losses) on		on available-		benefit		Foreign
	cash flow		for-sale		pension plan		currency
	hedges		securities		items		items		Total
	(In thousands (1) )
As of January 1, 2017	$	(1,296)	$	14,235	$	(3,760)	$	(21,298)	$	(12,119)
Other comprehensive income (loss) before reclassifications		—		(5,122)		—		31,183		26,061
Amounts reclassified from accumulated other comprehensive income (loss)		281		1,341		93		—		1,715
Net other comprehensive income (loss)		281		(3,781)		93		31,183		27,776
As of September 30, 2017	$	(1,015)	$	10,454	$	(3,667)	$	9,885	$	15,657

(1)

All amounts are net of tax.


			Unrealized
	Gains		gains (losses)		Defined
	(losses) on		on available-		benefit		Foreign
	cash flow		for-sale		pension plan		currency
	hedges		securities		items		items		Total
	(In thousands (1) )
As of January 1, 2018	$	(922)	$	9,144	$	(4,111)	$	7,074	$	11,185
Other comprehensive income (loss) before reclassifications		—		—		—		(9,604)		(9,604)
Amounts reclassified from accumulated other comprehensive income (loss)		323		—		125		—		448
Adoption of ASU No. 2016-01		—		(9,144)		—		—		(9,144)
Net other comprehensive income (loss)		323		(9,144)		125		(9,604)		(18,300)
As of September 30, 2018	$	(599)	$	—	$	(3,986)	$	(2,530)	$	(7,115)

(1)

All amounts are net of tax.

The line items that were reclassified to net income included the following:


		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2018		2017		2018		2017
	(In thousands)
Interest expense		$	143	$	153	$	425	$	459
General and administrative expenses			54		50		162		150
Other expense (income), net			—		—		—		1,341
Total income (loss) from continuing operations before income tax			(197)		(203)		(587)		(1,950)
Tax expense (benefit)			(48)		(78)		(139)		(235)
Reclassification adjustment for (gains)/ losses included in net income (loss)		$	(149)	$	(125)	$	(448)	$	(1,715)