(4) Supplemental Balance Sheet Information

Property, equipment and leasehold improvements in the accompanying consolidated balance sheets consist of the following:

	Year Ended June 30,
	2015			2014
	(Dollars in Thousands)
Property, equipment and leasehold improvements—at cost:
Computer equipment	$	11,614		$	11,772
Purchased software		23,338			23,720
Furniture & fixtures		6,653			4,530
Leasehold improvements		12,225			3,448
Accumulated depreciation		(35,791	)		(35,882	)

Property, equipment and leasehold improvements—net	$	18,039		$	7,588

We account for asset retirement obligations in accordance with ASC Topic 410, Asset Retirement and Environmental Obligations. Our asset retirement obligations relate to leasehold improvements for leased properties. The balance of our asset retirement obligations was $0.6 million as of June 30, 2015 and 2014.

We account for restructuring activities in accordance with ASC Topic 420, Exit or Disposal Cost Obligations. We have undertaken no restructuring actions during fiscal 2015, 2014, or 2013. Net restructuring charges consisted of credits of less than $0.1 million in fiscal 2015, 2014 and 2013. Accrued facility exit costs were $0.1 million as of June 30, 2015, 2014 and 2013. Cash payments related to accrued facility exit costs were less than $0.1 million during fiscal 2015 and 2014 and $0.8 million during fiscal 2013. We expect to pay the remaining facility exit cost obligations over the remaining lease terms that will expire on various dates through 2017.

Accrued expenses and other current liabilities in the accompanying consolidated balance sheets consist of the following:

	Year Ended June 30,
	2015		2014
	(Dollars in Thousands)
Royalties and outside commissions	$	2,879	$	3,596
Payroll and payroll-related		18,965		19,347
Other		16,639		12,041

Total accrued expenses and other current liabilities	$	38,483	$	34,984

Other non-current liabilities in the accompanying consolidated balance sheets consist of the following:

	Year Ended June 30,
	2015		2014
	(Dollars in Thousands)
Deferred rent	$	5,273	$	402
Other*		24,249		11,448

Total other non-current liabilities	$	29,522	$	11,850


(1)	During fiscal 2015, we received $6.1 million of landlord-funded leasehold improvements related to our new principal executive offices located in Bedford, Massachusetts. The landlord-funded leasehold improvements were recorded as property, plant and equipment and deferred rent in our consolidated balance sheets as of June 30, 2015 and are being amortized as a reduction to rent expense over the life of the lease. During fiscal 2014, we determined that $1.5 million of improvements made to the Bedford, Massachusetts offices were owned by the landlord. As of June 30, 2014, the $1.5 million of improvements were recorded within other non-current assets in our consolidated balance sheets and were reclassified as a reduction to deferred rent during fiscal 2015 when we occupied the facility. The improvements are being amortized as additional rent expense over the life of the lease. Please refer to Note 8 for further information on the lease.
(2)	Other was comprised primarily of our net reserve for uncertain tax positions of $22.6 million and $9.3 million as of June 30, 2015 and June 30, 2014, respectively. We account for unrecognized tax benefits in accordance with ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. In accordance with ASU 2013-11, deferred tax assets should be presented net of liabilities for uncertain tax positions provided there are specific deferred tax assets available to settle the uncertain income tax liabilities. As of June 30, 2014, we had sufficient deferred tax assets available to settle a portion of our reserve for uncertain tax positions, and consequently, only a portion of our total reserve for uncertain tax positions was reported as a non-current liability in our consolidated balance sheets. As of June 30, 2015, we no longer had deferred tax assets available to net against our reserve for uncertain tax positions, and, as a result, the total reserve for uncertain tax positions was presented as a non-current liability in our unaudited consolidated balance sheets as of June 30, 2015. Our total reserve for uncertain tax positions was approximately $22.6 million and $21.2 million as of June 30, 2015 and June 30, 2014, respectively.