Note 3 — Supplementary Balance Sheet Information

Cash and Cash Equivalents

The Company maintains accounts outside the United States denominated in currencies other than the U.S. Dollar. All amounts in domestic accounts are denominated in U.S. Dollars.

Cash and cash equivalent balances are summarized as follows:


(in thousands)	September 30, 2016		December 31, 2015
Cash and cash equivalents in domestic accounts	$	399,633	307,578
Cash and cash equivalents in foreign accounts		47,250	81,750
Total	$	446,883	389,328

Prepaid Expenses and Other Current Assets

Significant components of prepaid expenses and other current assets are summarized as follows:


(in thousands)	September 30, 2016		December 31, 2015
Prepaid expenses	$	55,076	37,961
Supplies inventory		13,478	15,114
Income taxes receivable		-	51,322
Other		55,564	49,802
Total	$	124,118	154,199

Contract Acquisition Costs, Net

Significant components of contract acquisition costs, net of accumulated amortization, are summarized as follows:


(in thousands)	September 30, 2016		December 31, 2015
Conversion costs, net of accumulated amortization of $161.6 million and $149.9 million as of 2016 and 2015, respectively	$	149,396	159,000
Payments for processing rights, net of accumulated amortization of $144.2 million and $137.9 million as of 2016 and 2015, respectively		94,398	88,811
Total	$	243,794	247,811

Amortization expense related to conversion costs, which is recorded in cost of services, was $6.9 million and $7.0 million for the three months ended September 30, 2016 and 2015, respectively. For the nine months ended September 30, 2016 and 2015, amortization expense related to conversion costs was $21.3 million and $20.1 million, respectively.

Amortization related to payments for processing rights, which is recorded as a reduction of revenues, was $4.9 million and $4.6 million for the three months ended September 30, 2016 and 2015, respectively. For the nine months ended September 30, 2016 and 2015, amortization expense related to payments for processing rights was $14.9 million and $12.4 million, respectively.

Other Current Liabilities

Significant components of other current liabilities are summarized as follows:


(in thousands)	September 30, 2016		December 31, 2015
Deferred revenues	$	40,261	39,863
Accrued expenses		29,429	26,017
Accrued third-party commissions		25,793	9,810
Dividends payable		19,351	19,367
Accrued interest		11,325	2,820
Other		102,387	68,702
Total	$	228,546	166,579

Accumulated Other Comprehensive Income (AOCI)

The income tax effects allocated to and the cumulative balance of accumulated other comprehensive income (loss) attributable to TSYS shareholders are as follows:


	(a)		(b)	(c)	(d)		(a+d)
(in thousands)	Beginning Balance December 31, 2015		Pretax Amount	Tax Effect	Net-of-Tax Amount (b-c)		Ending Balance September 30, 2016
Foreign currency translation adjustments and transfers from noncontrolling interests	$	(35,013)	(20,298)	(4,035)	$	(16,263)	$	(51,276)
Unrealized gain on available-for-sale securities		2,503	2,936	1,128		1,808		4,311
Change in AOCI related to postretirement healthcare plans		(1,034)	582	209		373		(661)
Total	$	(33,544)	(16,780)	(2,698)	$	(14,082)	$	(47,626)

There were no reclassifications of AOCI to net income or to other accounts for the nine months ended September 30, 2016.