BALANCE SHEET DETAILS

Prepaid expenses and other assets consist of the following (in thousands):



	Fiscal year-end
	2016		2015
Prepaid and refundable income taxes	$	12,415	$	8,846
Other taxes receivable	10,538		6,574
Prepaid expenses and other assets	14,120		12,874
Total prepaid expenses and other assets	$	37,073	$	28,294

Other assets consist of the following (in thousands):



	Fiscal year-end
	2016		2015
Assets related to deferred compensation arrangements (see Note 12)	$	26,356	$	25,131
Deferred tax assets	67,157		60,254
Other assets	9,221		3,841
Total other assets	$	102,734	$	89,226

In fiscal 2010, we invested $2.0 million in SiOnyx, Inc., a privately-held company. The investment was included in other assets and was being carried on a cost basis. During the third quarter of fiscal 2015 we determined that our investment became other-than temporarily impaired. As a result, during the third quarter of fiscal 2015, we recorded a non-cash charge of $2.0 million in our results of operations to impair this investment. In determining the fair value of the cost method investment, we considered many factors including but not limited to operating performance of the investee, the amount of cash that the investee has on-hand, the ability to obtain additional financing and the overall market conditions in which the investee operates. The fair value of the cost method investment represents a Level 3 valuation as the assumptions used in valuing the investment were not directly or indirectly observable.

For our $750.0 million debt financing commitment with certain lenders (See Note 9 "Borrowings"), we paid $5.2 million of debt issuance costs in fiscal 2016 and recorded it to other assets. The debt issuance cost related to the term loan facility will be reclassified to debt in the first quarter of fiscal 2017.

Other current liabilities consist of the following (in thousands):



	Fiscal year-end
	2016		2015
Accrued payroll and benefits	$	47,506	$	35,504
Accrued expenses and other	14,700		10,965
Warranty reserve (see Note 2)	15,949		15,308
Other taxes payable	3,656		4,888
Customer deposits	1,597		1,793
Deferred revenue	33,034		16,474
Total other current liabilities	$	116,442	$	84,932

Other long-term liabilities consist of the following (in thousands):



	Fiscal year-end
	2016		2015
Long-term taxes payable	$	2,951	$	7,651
Deferred compensation (see Note 12)	28,313		26,691
Deferred tax liabilities	1,468		2,717
Deferred revenue	4,069		3,149
Asset retirement obligations liability (see Note 2)	2,796		2,654
Other long-term liabilities	9,229		7,077
Total other long-term liabilities	$	48,826	$	49,939