Other Balance Sheet Items

Other Current Assets

Other current assets consist of the following:



	June 30,		December 31,
	2017		2016
	(In thousands)
Prepaid expenses	$	20,745	$	14,385
Accounts receivable, net	9,496		13,051
Income taxes receivable	3,958		15,328
Other	1,448		1,671
Total other current assets	$	35,647	$	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 a portion of current year income taxes.

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:



	June 30,		December 31,
	2017		2016
	(In thousands)
Accounts payable	$	27,989	$	19,455
Accrued employee compensation	37,297		61,426
Customer deposits, net	48,128		52,173
Interest payable	27,701		27,701
Income taxes payable and other tax liabilities	13,775		23,144
Other accrued liabilities	23,360		20,021
Total accounts payable and accrued liabilities	$	178,250	$	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 six months ended June 30, 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 six months ended June 30, 2017.