Accounts Payable and Accrued Liabilities

3 Months Ended

Sep. 30, 2019

Accounts Payable and Accrued Liabilities [Abstract]

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Current liabilities

Accounts payable and accrued liabilities are comprised of the following:



	As of September 30, 2019		As of June 30, 2019
Accounts payable—trade	$	36,213	$	46,323
Accrued salaries and commissions	90,978		131,430
Accrued liabilities*	102,152		117,551
Accrued interest on Senior Notes	26,021		24,786
Amounts payable in respect of restructuring and other Special charges*	2,225		8,153
Asset retirement obligations	3,280		1,660
Total	$	260,869	$	329,903

Long-term accrued liabilities



	As of September 30, 2019		As of June 30, 2019
Amounts payable in respect of restructuring and other Special charges*	$	—	$	4,804
Other accrued liabilities*	2,904		30,338
Asset retirement obligations	12,480		14,299
Total	$	15,384	$	49,441

*Previously, tenant allowances, deferred rent, lease fair value adjustments and amounts payable relating to restructured facilities were included in total accrued liabilities. Effective July 1, 2019, these balances were reclassified to operating lease right of use assets in accordance with the adoption of Topic 842. See note 1 "Basis of Presentation" and Note 6 "Leases" for more information.

Asset retirement obligations

We are required to return certain of our leased facilities to their original state at the conclusion of our lease. As of September 30, 2019, the present value of this obligation was $15.8 million (June 30, 2019—$16.0 million), with an undiscounted value of $17.3 million (June 30, 2019—$17.6 million).