The detail of certain balance sheet accounts as of December 31, 2017 and September 30, 2018 (in thousands):



	December 31, 2017		September 30, 2018
Other current assets:
Federal income taxes receivable	$	—	$	1,383
State income taxes receivable	889		1,279
Other current assets	97		136
Total other current assets	$	986	$	2,798

Current portion of long-term debt and capital lease obligations:
Term note	$	15,000	$	—
Acquisition debt	1,927		2,118
Capital leases	324		327
Total current portion of long-term debt and capital lease obligations	$	17,251	$	2,445

Other current liabilities:
Federal income taxes payable	$	1,120	$	633
Deferred rent	241		265
Total other current liabilities	$	1,361	$	898

Accrued liabilities:
Accrued salaries and wages	$	2,643	$	1,428
Accrued incentive compensation	6,412		4,505
Accrued vacation	2,417		2,602
Accrued insurance	1,832		1,933
Accrued interest	1,271		7,299
Accrued ad valorem and franchise taxes	1,003		2,099
Accrued commissions	461		499
Other accrued liabilities	1,520		1,300
Total accrued liabilities	$	17,559	$	21,665

Other long-term liabilities:
Deferred rent	$	966	$	765
Incentive compensation	1,287		1,263
Contingent consideration	1,125		1,127
Total other long-term liabilities	$	3,378	$	3,155