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)	June 30, 2012		December 31, 2011
Cash and cash equivalents in domestic accounts	$	334,567		263,853
Cash and cash equivalents in foreign accounts		84,076		52,484

Total	$	418,643		316,337

At June 30, 2012 and December 31, 2011, the Company had approximately $24.5 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)	June 30, 2012		December 31, 2011
Prepaid expenses	$	34,384		20,917
Supplies inventory		6,371		10,053
Other		40,261		41,461

Total	$	81,016		72,431

Contract Acquisition Costs, net

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


(in thousands)	June 30, 2012		December 31, 2011
Conversion costs, net of accumulated amortization of $91.9 million and $109.8 million at 2012 and 2011, respectively	$	84,136		88,765
Payments for processing rights, net of accumulated amortization of $192.7 million and $186.1 million at 2012 and 2011, respectively		76,683		74,222

Total	$	160,819		162,987

Amortization expense related to conversion costs, which is recorded in cost of services, was $7.3 million and $4.7 million for the three months ended June 30, 2012 and 2011, respectively. For the six months ended June 30, 2012 and 2011, amortization related to conversion costs was $11.5 million and $10.1 million, respectively.

Amortization related to payments for processing rights, which is recorded as a reduction of revenues, was $2.9 million and $4.0 million for the three months ended June 30, 2012 and 2011, respectively. For the six months ended June 30, 2012 and 2011, amortization related to payments for processing rights was $6.8 million and $7.9 million, respectively.

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)	June 30, 2012		December 31, 2011

Accrued expenses	$	40,384		40,141
Deferred revenues		34,086		29,707
Dividends payable		18,911		18,913
Accrued income taxes		9,952		5,731
Other		28,902		31,371

Total	$	132,235		125,863

Accumulated Other Comprehensive Income

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


(in thousands)	Beginning Balance December 31, 2011			Pretax Amount			Tax Effect			Net-of-Tax Amount			Ending Balance June 30, 2012

Foreign currency translation adjustments	$	(158	)		(6,743	)		(60	)		(6,683	)		(6,841	)

Change in accumulated OCI related to postretirement healthcare plans		(287	)		448			161			287			—

Total	$	(445	)		(6,295	)		101			(6,396	)		(6,841	)