Note 9 Supplemental Balance Sheet and Income Statement Information

Accrued liabilities included the following:


	March 31,		December 31,
	2019		2018
	(In thousands)
Accrued compensation	$	74,104	$	92,358
Deferred revenue and proceeds on insurance and asset sales		125,777		149,266
Other taxes payable		15,460		33,199
Workers’ compensation liabilities		15,214		16,316
Interest payable		18,982		59,718
Litigation reserves		20,494		24,926
Current liability to discontinued operations		999		2,445
Dividends declared and payable		3,514		25,330
Other accrued liabilities		23,515		14,354
	$	298,059	$	417,912

Investment income (loss) includes the following:


	Three Months Ended
	March 31,
	2019		2018
	(In thousands)
Interest and dividend income	$	2,033	$	1,191
Gains (losses) on marketable securities		7,644		(726)
	$	9,677	$	465

Other, net included the following:


		Three Months Ended
		March 31,
		2019		2018
	(In thousands)
Losses (gains) on sales, disposals and involuntary conversions of long-lived assets		$	3,633	$	2,240
Transaction related costs (1)			—		7,044
Litigation expenses and reserves			7,132		3,600
Foreign currency transaction losses (gains)			8,573		2,503
(Gain) loss on debt buyback			(2,667)		—
Other losses (gains)			831		(1,298)
		$	17,502	$	14,089

(1)

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, 2018	$	(922)	$	9,144	$	(4,111)	$	7,074	$	11,185
Other comprehensive income (loss) before reclassifications		—		—		—		(9,343)		(9,343)
Amounts reclassified from accumulated other comprehensive income (loss)		109		—		42		—		151
Adoption of ASU No. 2016-01		—		(9,144)		—		—		(9,144)
Net other comprehensive income (loss)		109		(9,144)		42		(9,343)		(18,336)
As of March 31, 2018	$	(813)	$	—	$	(4,069)	$	(2,269)	$	(7,151)

(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, 2019	$	(492)	$	—	$	(3,945)	$	(24,888)	$	(29,325)
Other comprehensive income (loss) before reclassifications		—		—		—		9,190		9,190
Amounts reclassified from accumulated other comprehensive income (loss)		106		—		42		—		148
Net other comprehensive income (loss)		106		—		42		9,190		9,338
As of March 31, 2019	$	(386)	$	—	$	(3,903)	$	(15,698)	$	(19,987)

(1)

All amounts are net of tax.

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


		Three Months Ended
		March 31,
		2019		2018
	(In thousands)
Interest expense		$	140	$	140
General and administrative expenses			54		54
Total income (loss) from continuing operations before income tax			(194)		(194)
Tax expense (benefit)			(46)		(43)
Reclassification adjustment for (gains)/ losses included in net income (loss)		$	(148)	$	(151)