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, 2012		December 31, 2011
Cash and cash equivalents in domestic accounts	$	305,325		263,853
Cash and cash equivalents in foreign accounts		65,630		52,484

Total	$	370,955		316,337

At March 31, 2012 and December 31, 2011, the Company had approximately $32.0 million and $22.0 million, respectively, in Money Market accounts that had an original maturity date of 90 days or less. The Company considers cash equivalents to be short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity at the time of purchase that they present insignificant risk of changes in value because of change in interest rates.

Prepaid Expenses and Other Current Assets

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


(in thousands)	March 31, 2012		December 31, 2011
Prepaid expenses	$	36,231		20,917
Supplies inventory		7,784		10,053
Other		36,583		41,461

Total	$	80,598		72,431

Contract Acquisition Costs, net

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


(in thousands)	March 31, 2012		December 31, 2011
Conversion costs, net of accumulated amortization of $88.5 million and $109.8 million at 2012 and 2011, respectively	$	89,055		88,765
Payments for processing rights, net of accumulated amortization of $191.0 million and $186.1 million at 2012 and 2011, respectively		72,409		74,222

Total	$	161,464		162,987

Amortization expense related to conversion costs, which is recorded in cost of services, was $4.1 million and $4.5 million for the three months ended March 31, 2012 and 2011, respectively.

Amortization related to payments for processing rights, which is recorded as a reduction of revenues, was $3.9 million for both the three months ended March 31, 2012 and 2011.

During 2011, the Company recognized an impairment loss related to contract acquisition costs of $773,000.

Other Current Liabilities

Significant components of other current liabilities are summarized as follows:


(in thousands)	March 31, 2012		December 31, 2011
Accrued expenses	$	38,154		40,141
Deferred revenues		29,603		29,707
Accrued income taxes		24,414		5,731
Dividends payable		18,890		18,913
Other		27,673		31,371

Total	$	138,734		125,863