Other Balance Sheet Items

Other Current Assets

Other current assets consist of the following:



	September 30,		December 31,
	2016		2015
	(In thousands)
Prepaid expenses	$	16,043	$	14,823
Income tax receivables	3,714		23,098
Other	1,733		1,935
Total other current assets	$	21,490	$	39,856

The Income tax receivables as of December 31, 2015 primarily consists of the remaining U.S. federal income tax overpayment from prior years. As of September 30, 2016, substantially all of the remaining overpayment has been used to offset current year income taxes.

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:



	September 30,		December 31,
	2016		2015
	(In thousands)
Accounts payable	$	16,028	$	23,298
Accrued employee compensation	45,216		51,851
Customer deposits, net	37,944		48,307
Interest Payable	32,779		27,701
Income taxes payable and other tax liabilities	16,551		16,943
Other accrued liabilities	13,448		20,071
Total accounts payable and accrued liabilities	$	161,966	$	188,171

Accrued employee compensation primarily consists of liabilities for employee leave, salaries, payroll taxes, employee contributions to the employee stock purchase plan, and incentive compensation. Accrued employee incentive compensation as of December 31, 2015, was paid during the nine months ended September 30, 2016. Interest payable includes coupon interest on the Subordinated Convertible Debentures, the 2023 Senior Notes and the 2025 Senior Notes.