ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

9 Months Ended

Mar. 31, 2023

Accounts Payable and Accrued Liabilities [Abstract]

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued liabilities:


	As of March 31, 2023		As of June 30, 2022
Accounts payable—trade	$	179,807	$	113,978
Accrued salaries, incentives and commissions	281,307		193,421
Accrued liabilities	238,432		80,672
Accrued sales and other tax liabilities	25,648		20,423
Derivative liability (1)	124,492		892
Accrued interest on long-term debt	52,069		31,813
Amounts payable in respect of restructuring and other special charges	4,257		3,589
Asset retirement obligations	4,701		3,819
Total	$	910,713	$	448,607

______________________

(1)Represents the liability related to our derivative instrument activity (see Note 17 “Derivative Instruments and Hedging Activities”).

Long-term accrued liabilities:


	As of March 31, 2023		As of June 30, 2022
Amounts payable in respect of restructuring and other special charges	$	8,719	$	5,702
Other accrued liabilities	31,617		563
Asset retirement obligations	23,784		11,943
Total	$	64,120	$	18,208

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 March 31, 2023, the present value of this obligation was $28.5 million (June 30, 2022—$15.8 million), with an undiscounted value of $31.7 million (June 30, 2022—$16.4 million). As of March 31, 2023, the present value of this obligation and the undiscounted value related to the Micro Focus Acquisition was $12.4 million and $15.1 million, respectively.