Note 3 — Supplementary Balance Sheet Information

Cash and Cash Equivalents

The Company maintains accounts outside the United States denominated in currencies other than the U.S. dollar. All amounts in domestic accounts are denominated in U.S. dollars.

Cash and cash equivalent balances are summarized as follows:



(in thousands)	March 31, 2017		December 31, 2016
Cash and cash equivalents in domestic accounts	$	400,506	375,122
Cash and cash equivalents in foreign accounts		64,234	50,232
Total	$	464,740	425,354

Prepaid Expenses and Other Current Assets

Significant components of prepaid expenses and other current assets are summarized as follows:



(in thousands)	March 31, 2017		December 31, 2016
Prepaid expenses	$	80,646	84,173
Supplies inventory		15,706	17,105
Other		83,973	63,210
Total	$	180,325	164,488

Contract Acquisition Costs, Net

Significant components of contract acquisition costs, net of accumulated amortization, are summarized as follows:



(in thousands)	March 31, 2017		December 31, 2016
Conversion costs, net of accumulated amortization of $173.6 million and $164.4 million as of 2017 and 2016, respectively	$	141,525	144,173
Payments for processing rights, net of accumulated amortization of $149.0 million and $145.3 million as of 2017 and 2016, respectively		89,947	91,527
Total	$	231,472	235,700

Amortization expense related to contract acquisition costs is as follows:


	For the three months ended March 31,
(in thousands)	2017		2016
Amortization expense related to:
Conversion costs	$	8,173	7,157
Payments for processing rights		5,219	4,929

Other Current Liabilities

Significant components of other current liabilities are summarized as follows:



(in thousands)	March 31, 2017		December 31, 2016
Deferred revenues	$	46,120	40,473
Income taxes payable		40,914	1,673
Accrued third-party commissions		33,809	28,310
Accrued expenses		27,226	32,861
Dividends payable		19,252	19,513
Litigation settlements		16,761	20,795
Accrued interest		11,276	19,029
Other		142,790	100,605
Total	$	338,148	263,259

Accumulated Other Comprehensive Income (AOCI)

The income tax effects allocated to and the cumulative balance of accumulated other comprehensive income (loss) attributable to TSYS shareholders are as follows:


	(a)			(b)	(c)	(d)		(a+d)
(in thousands)	Beginning Balance December 31, 2016		Pretax Amount		Tax Effect	Net-of-Tax Amount (b-c)		Ending Balance March 31, 2017
Foreign currency translation adjustments and transfers from noncontrolling interests	$	(65,482)	$	6,052	540	$	5,512	$	(59,970)
Unrealized gain (loss) on available-for-sale securities		9,862		(2,880)	(1,021)		(1,859)		8,003
Change in AOCI related to postretirement healthcare plans		(538)		194	70		124		(414)
Total	$	(56,158)	$	3,366	(411)	$	3,777	$	(52,381)

There were no reclassifications of AOCI to net income or to other accounts for the three months ended March 31, 2017.