8. Other Current Liabilities and Other Liabilities

Other Current Liabilities

Other current liabilities consisted of the following (in thousands):


		December 31,
	2017			2016
Property, sales and use taxes payable	$		17,842	$	16,965
Income tax payable			160		211
Accrued interest			6,746		1,996
Advance deposits			13,454		14,505
Management fees payable			1,952		1,645
Other			4,348		4,547
Total other current liabilities	$		44,502	$	39,869

Other Liabilities

Other liabilities consisted of the following (in thousands):


	December 31,
	2017		2016
Deferred revenue	$	5,589	$	6,045
Deferred rent		19,582		19,807
Deferred gain on sale of asset		—		7,000
Deferred income tax liability		257		—
Other		3,561		3,798
Total other liabilities	$	28,989	$	36,650

As discussed in Note 4, in 2017, the Company determined that its remaining obligation for the Rochester Portfolio’s liability was remote based on the requirements of the Contingencies Topic of the FASB ASC. As such, the Company released the $7.0 million remaining liability and recorded additional gain on the sale of the Rochester Portfolio, which is included in discontinued operations, net of tax for the year ended December 31, 2017.

As discussed in Note 6 and Note 9, during 2017, the Company released its full valuation allowance, which was previously held against all of its net U.S. federal and state deferred tax assets, consisting of a deferred tax asset related to federal and state net operating losses, reserves and other deferred tax assets of the TRS Lessee and a deferred tax liability related to timing differences associated with amortization and deferred revenue of the TRS Lessee.