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)	September 30, 2017		December 31, 2016
Cash and cash equivalents in domestic accounts	$	353,440	375,122
Cash and cash equivalents in foreign accounts		60,182	50,232
Total	$	413,622	425,354

Prepaid Expenses and Other Current Assets

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



(in thousands)	September 30, 2017		December 31, 2016
Prepaid expenses	$	69,708	84,173
R&D state tax credit		22,642	-
Supplies inventory		13,174	17,105
Income taxes receivable		1,595	-
Other		68,930	63,210
Total	$	176,049	164,488

Contract Acquisition Costs, Net

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



(in thousands)	September 30, 2017		December 31, 2016
Conversion costs, net of accumulated amortization of $173.7 million and $164.4 million as of 2017 and 2016, respectively	$	140,614	144,173
Payments for processing rights, net of accumulated amortization of $164.2 million and $145.3 million as of 2017 and 2016, respectively		83,033	91,527
Total	$	223,647	235,700

Amortization expense related to contract acquisition costs is as follows:


	Three months ended			Nine months ended
	September 30,			September 30,
(in thousands)	2017		2016	2017		2016
Amortization expense related to:
Conversion costs	$	7,266	6,872		22,596	21,311
Payments for processing rights		5,076	4,927		15,405	14,871

Other Current Liabilities

Significant components of other current liabilities are summarized as follows:



(in thousands)	September 30, 2017		December 31, 2016
Deferred revenues	$	55,052	40,473
Accrued expenses		33,553	32,861
Accrued third-party commissions		30,090	28,310
Dividends payable		25,118	19,513
Litigation settlements		14,333	20,795
Accrued interest		11,286	19,029
Income taxes payable		2,798	1,673
Other		122,069	100,605
Total	$	294,299	263,259

Accumulated Other Comprehensive Loss (AOCL)

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 September 30, 2017
Foreign currency translation adjustments and transfers from noncontrolling interests	$	(65,482)	$	23,250	2,739	$	20,511	$	(44,971)
Unrealized gain (loss) on available-for-sale securities		9,862		(4,900)	(1,734)		(3,166)		6,696
Change in AOCI related to postretirement healthcare plans		(538)		(695)	(250)		(445)		(983)
Total	$	(56,158)	$	17,655	755	$	16,900	$	(39,258)

There were no reclassifications of AOCI to net income or to other accounts for the nine months ended September 30, 2017.