he detail of certain balance sheet accounts as of December 31, 2019 and March 31, 2020 (in thousands):



	December 31, 2019		March 31, 2020
Prepaid and other current assets:
Prepaid expenses	$	1,596	$	1,660
Deposit on pending acquisition	5,000		—
Federal income taxes receivable	2,973		11,814
State income taxes receivable	986		853
Other current assets	112		120
Total prepaid and other current assets	$	10,667	$	14,447

Current portion of debt and lease obligations:
Current portion of acquisition debt	$	1,306	$	1,085
Current portion of finance lease obligations	290		298
Current portion of operating lease obligations	1,554		1,836
Total current portion of debt and lease obligations	$	3,150	$	3,219

Accrued and other liabilities:
Accrued salaries and wages	$	4,323	$	2,803
Accrued incentive compensation	9,199		1,009
Accrued vacation	2,880		2,994
Accrued insurance	2,329		2,532
Accrued interest	2,299		8,979
Accrued ad valorem and franchise taxes	678		1,063
Accrued commissions	560		565
Perpetual care trust payable	401		146
Other accrued liabilities	1,357		837
Unrecognized tax benefit	—		2,860
Total accrued and other liabilities	$	24,026	$	23,788

Other long-term liabilities:
Incentive compensation	$	1,267	$	1,435
Contingent consideration	470		—
Total other long-term liabilities	$	1,737	$	1,435