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Other Balance Sheet Items | 9 Months Ended
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Sep. 30, 2020
Balance Sheet Related Disclosures [Abstract] |
Other Balance Sheet Items | Selected Balance Sheet Items Other Current Assets Other current assets consist of the following:
| September 30, |  | December 31,
| 2020 |  | 2019
| (In thousands) |  |
Prepaid expenses | $ | 22,032 |  |  | $ | 19,818 |
Prepaid registry fees | 22,578 |  |  | 21,717 |
Accounts receivable, net | 6,356 |  |  | 1,524 |
Contingent consideration receivable | — |  |  | 14,721 |
Other | 4,801 |  |  | 2,750 |
Total other current assets | $ | 55,767 |  |  | $ | 60,530 |
During the nine months ended September 30, 2020, the Company received $20.4 million of contingent consideration related to its divested security services business. The excess of the proceeds received over the balance of the receivable was recognized as a gain and included in Non-operating income, net. Other Long-Term Assets Other long-term assets consist of the following:
| September 30, |  | December 31,
| 2020 |  | 2019
| (In thousands) |  |
Operating lease right-of-use asset | $ | 11,184 |  |  | $ | 9,133 |
Restricted cash | 9,408 |  |  | 9,405 |
Long-term prepaid registry fees | 7,942 |  |  | 7,753 |
Other tax receivable | 1,254 |  |  | 6,927 |
Other | 5,375 |  |  | 6,594 |
Total other long-term assets | $ | 35,163 |  |  | $ | 39,812 |
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, 2020 reflects amortization of $9.1 million and $27.0 million during the three and nine months ended September 30, 2020 which was recorded in Cost of Revenues. Other tax receivables as of December 31, 2019 included indirect benefits related to the previously unrecognized tax benefits that were remeasured during the three months ended September 30, 2020, as discussed in Note 9. Income Taxes. Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities consist of the following:
| September 30, |  | December 31,
| 2020 |  | 2019
| (In thousands) |  |
Accounts payable and accrued expenses | $ | 10,469 |  |  | $ | 17,177 |
Taxes payable and other tax liabilities | 34,176 |  |  | 33,435 |
Customer deposits | 46,890 |  |  | 52,804 |
Accrued employee compensation | 44,106 |  |  | 49,869 |
Interest payable | 33,021 |  |  | 24,318 |
Accrued registry fees | 12,419 |  |  | 11,529 |
Customer incentives payable | 10,971 |  |  | 13,547 |
Other accrued liabilities | 6,290 |  |  | 7,309 |
Total accounts payable and accrued liabilities | $ | 198,342 |  |  | $ | 209,988 |
Taxes payable and other tax liabilities reflect amounts accrued for the income tax provision and payments made during the period. Customer deposits primarily relate to advance payments to cover domain name registration activity by registrars. 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, 2019, was paid during the nine months ended September 30, 2020. Interest payable varies at each period-end based on the payment due dates for each Senior Note issuance. Customer incentives payable includes amounts related to rebates and marketing programs payable to registrars. These amounts may vary from period to period due to the timing of payments. Long-term tax and other liabilities
| September 30, |  | December 31,
| 2020 |  | 2019
| (In thousands) |  |
Long-term tax liabilities | $ | 96,190 |  |  | $ | 308,112 |
Long-term operating lease liability | 5,016 |  |  | 4,564 |
Long-term tax and other liabilities | $ | 101,206 |  |  | $ | 312,676 |
During the nine months ended September 30, 2020, the Company remeasured certain previously unrecognized income tax benefits, including those relating to the worthless stock deduction taken in 2013. These remeasurements resulted in the recognition of $191.8 million of income tax benefits in the nine months ended September 30, 2020, as discussed in Note 9. Income Taxes.

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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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