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Other Balance Sheet Items | 9 Months Ended
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Sep. 30, 2019
Balance Sheet Related Disclosures [Abstract] |
Other Balance Sheet Items | Other Balance Sheet Items Other Current Assets Other current assets consist of the following:
| September 30, |  | December 31,
| 2019 |  | 2018
| (In thousands)
Prepaid registry fees | $ | 21,770 |  |  | $ | 20,696 |
Prepaid expenses | 22,029 |  |  | 14,109 |
Contingent consideration receivable | 14,721 |  |  | — |
Accounts receivable, net | 4,142 |  |  | 6,029 |
Income taxes receivable | 3,989 |  |  | 4,451 |
Other | 1,484 |  |  | 2,080 |
Total other current assets | $ | 68,135 |  |  | $ | 47,365 |
Other Long-Term Assets Other long-term assets consist of the following:
| September 30, |  | December 31,
| 2019 |  | 2018
| (In thousands)
Restricted cash | $ | 9,391 |  |  | $ | 9,338 |
Operating lease right-of-use asset | 10,388 |  |  | — |
Long-term prepaid registry fees | 7,800 |  |  | 7,779 |
Other tax receivable | 5,673 |  |  | 5,673 |
Contingent consideration receivable | — |  |  | 14,721 |
Other | 7,082 |  |  | 3,535 |
Total other long-term assets | $ | 40,334 |  |  | $ | 41,046 |
As a result of the adoption of ASC 842, Leases, in 2019, the Company recorded right-of-use assets for operating leases of $10.4 million as of September 30, 2019. The current and long-term prepaid registry fees in the tables above relate to the fees the Company pays to ICANN for each annual increment of .com domain name registrations and renewals which are deferred and amortized over the domain name registration term. The amount of prepaid registry fees as of September 30, 2019 reflects amortization of $8.7 million and $25.8 million during the three and nine months ended September 30, 2019 which was recorded in Cost of Revenues. The contingent consideration receivable in the tables above related to the estimated amount due from Neustar, Inc. (“Neustar”) in the first quarter of 2020, was reclassified from Other long-term assets as of December 31, 2018 to Other current assets as of September 30, 2019. Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities consist of the following:
| September 30, |  | December 31,
| 2019 |  | 2018
| (In thousands)
Accounts payable | $ | 4,849 |  |  | $ | 10,445 |
Customer deposits, net | 59,778 |  |  | 57,025 |
Accrued employee compensation | 36,199 |  |  | 54,746 |
Interest payable | 33,021 |  |  | 24,318 |
Taxes payable and other tax liabilities | 26,927 |  |  | 18,961 |
Accrued registry fees | 11,857 |  |  | 11,029 |
Payables to buyer | 1,641 |  |  | 9,875 |
Current operating lease liability | 4,981 |  |  | — |
Other accrued liabilities | 21,108 |  |  | 28,809 |
Total accounts payable and accrued liabilities | $ | 200,361 |  |  | $ | 215,208 |
Customer deposits primarily relate to advance payments to cover domain name registration activity by registrars. The balance of customer deposits can fluctuate significantly due to the timing of payments from large customers. 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, 2018, was paid during the nine months ended September 30, 2019. Interest payable varies at each period-end based on the payment due dates for each Senior Note issuance. Payables to buyer relate to amounts due to Neustar for estimated collections from Security Services customers of any billings after the closing date and until the customer contracts are assigned to Neustar. Other liabilities include amounts payable to registrars related to rebates and marketing programs as well as other miscellaneous liabilities. These amounts may vary from period to period due to the timing of payments. Long-term tax and other liabilities
| September 30, |  | December 31,
| 2019 |  | 2018
| (In thousands)
Long-term tax liabilities | $ | 303,764 |  |  | $ | 281,621 |
Long-term operating lease liability | 5,337 |  |  | — |
Long-term tax and other liabilities | $ | 309,101 |  |  | $ | 281,621 |
Long-term tax liabilities as of September 30, 2019 reflects the reclassification of unrecognized tax benefits during the nine months ended September 30, 2019, as deferred tax assets related to tax credits and loss carryforwards are no longer available to offset the liabilities. This was partially offset by a $7.9 million reclassification of a portion of the transition tax liability on accumulated foreign earnings from non-current to current as of September 30, 2019. The current and long-term lease liabilities as of September 30, 2019 in the tables above relate to the lease obligations recorded as a result of the adoption of ASC 842, Leases, during 2019.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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