Other Balance Sheet Items

Other Current Assets

Other current assets consist of the following:



	March 31,		December 31,
	2017		2016
	(In thousands)
Prepaid expenses	$	16,076	$	14,385
Accounts receivable, net	$	8,054	$	13,051
Income taxes receivable	5,262		15,328
Other	1,460		1,671
Total other current assets	$	30,852	$	44,435

The Income taxes receivable as of December 31, 2016 primarily consists of the remaining U.S. federal income tax overpayment from prior years, which has been used in 2017 to offset current year income taxes.

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:



	March 31,		December 31,
	2017		2016
	(In thousands)
Accounts payable	$	18,938	$	19,455
Accrued employee compensation	28,704		61,426
Deposits, net	53,571		52,173
Interest Payable	32,779		27,701
Income taxes payable and other tax liabilities	6,037		23,144
Other accrued liabilities	14,977		20,021
Total accounts payable and accrued liabilities	$	155,006	$	203,920

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, 2016, was paid during the three months ended March 31, 2017. As of March 31, 2017, Deposits, net includes partial proceeds received from the sale of the Company’s iDefense business, which was completed on April 1, 2017. Interest payable includes coupon interest on the Subordinated Convertible Debentures, the 2023 Senior Notes and the 2025 Senior Notes. Income taxes payable and other tax liabilities as of December 31, 2016 includes liabilities for foreign income taxes which were paid during the three months ended March 31, 2017.