OTHER BALANCE SHEET DETAILS

As of the dates indicated, other long-term assets are comprised of the following (in thousands):



	October 31,
	2011		2012
Maintenance spares inventory, net	$	50,442	$	57,548
Deferred debt issuance costs, net	23,481		20,575
Embedded redemption feature	7,020		420
Restricted cash	27,507		2,413
Other	5,673		3,780
	$	114,123	$	84,736

Deferred debt issuance costs are amortized using the straight line method which approximates the effect of the effective interest rate method through the maturity of the related debt. Amortization of debt issuance costs related to our convertible notes payable, which is included in interest expense, was $3.8 million, $5.3 million and $5.3 million for fiscal 2010, fiscal 2011 and fiscal 2012, respectively.

As of the dates indicated, accrued liabilities are comprised of the following (in thousands):



	October 31,
	2011		2012
Warranty	$	47,282	$	55,132
Compensation, payroll related tax and benefits	51,808		48,885
Vacation	27,808		29,581
Current restructuring liabilities	664		3,516
Interest payable	4,248		4,404
Other	65,194		68,022
	$	197,004	$	209,540

The following table summarizes the activity in Ciena’s accrued warranty for the fiscal years indicated (in thousands):



Year ended	Beginning								Balance at end
October 31,	Balance		Acquired		Provisions		Settlements		of period
2010	$	40,196	$	24,041	$	15,353	$	25,218	$	54,372
2011	$	54,372	$	—	$	18,451	$	25,541	$	47,282
2012	$	47,282	$	—	$	33,418	$	25,568	$	55,132

As a result of the substantial completion of integration activities related to the MEN Business, Ciena consolidated certain support operations and processes during fiscal 2011, resulting in a reduction in costs to service future warranty obligations. As a result of the lower expected costs, Ciena reduced its warranty liability by $6.9 million, which had the effect of reducing the provisions in the table above. The increase in fiscal 2012 warranty provision was driven primarily by sales that included longer-term support obligations and technical support requirements from additional geographies.

As of the dates indicated, deferred revenue is comprised of the following (in thousands):



	October 31,
	2011			2012
Products	$	42,915		$	29,279
Services	80,883			77,797
	123,798			107,076
Less current portion	(99,373		)	(79,516		)
Long-term deferred revenue	$	24,425		$	27,560