(4) Supplemental Balance Sheet Information

Property, equipment and leasehold improvements in the accompanying consolidated balance sheets consist of the following:

	Year Ended June 30,

	2014			2013
	(Dollars in Thousands)
Property, equipment and leasehold improvements—at cost:
Computer equipment	$	11,772		$	11,106
Purchased software		23,720			21,642
Furniture & fixtures		4,530			4,475
Leasehold improvements		3,448			3,379
Accumulated depreciation		(35,882	)		(32,773	)


Property, equipment and leasehold improvements—net	$	7,588		$	7,829

We account for asset retirement obligations in accordance with ASC Topic 410, Asset Retirement and Environmental Obligations. Our asset retirement obligations relate to leasehold improvements for leased properties. The balance of our asset retirement obligations was $0.6 million as of June 30, 2014 and 2013.

We account for restructuring activities in accordance with ASC Topic 420, Exit or Disposal Cost Obligations. We have undertaken no restructuring actions during fiscal 2014, 2013, or 2012. Net restructuring charges consisted of credits of less than $0.1 million in fiscal 2014 and 2013 and $0.3 million in fiscal 2012. Restructuring liabilities relate to the closure of facilities and contract termination costs. Accrued facility exit costs are included in accrued expenses and other current liabilities on the accompanying consolidated balance sheets and are stated at estimated fair value, net of estimated sub-lease income. Accrued facility exit costs were $0.1 million as of June 30, 2014 and 2013 and $0.9 million as of June 30, 2012. Cash payments related to accrued facility exit costs were less than $0.1 million during fiscal 2014 and $0.8 million and $3.0 million during fiscal 2013 and fiscal 2012, respectively. We expect to pay the remaining facility exit cost obligations over the remaining lease terms that will expire on various dates through 2017. As of June 30, 2014, anticipated net cash payments to settle these liabilities are $0.1 million.

Accrued expenses and other current liabilities in the accompanying consolidated balance sheets consist of the following:

	Year Ended June 30,

	2014		2013
	(Dollars in Thousands)
Royalties and outside commissions	$	3,596	$	4,312
Payroll and payroll-related		19,347		18,702
Other		12,041		11,563


Total accrued expenses and other current liabilities	$	34,984	$	34,577

Other non-current liabilities in the accompanying consolidated balance sheets consist of the following:

	Year Ended June 30,

	2014		2013
	(Dollars in Thousands)
Deferred rent	$	402	$	862
Other*		11,448		11,515


Total other non-current liabilities	$	11,850	$	12,377

*: Other is comprised primarily of our net reserve for uncertain tax liabilities. See Note 7, "Income Taxes" for additional information.