OTHER BALANCE SHEET DETAILS

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



	October 31, 2012		July 31, 2013
Maintenance spares inventory, net	$	57,548	$	64,195
Deferred debt issuance costs, net	20,575		16,845
Embedded redemption feature	420		2,510
Restricted cash	2,413		2,415
Other	3,780		4,198
	$	84,736	$	90,163

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 and the Credit Facility, which is included in interest expense, was $4.0 million and $4.2 million during the first nine months of fiscal 2012 and fiscal 2013, respectively.

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



	October 31, 2012		July 31, 2013
Warranty	$	55,132	$	53,376
Compensation, payroll related tax and benefits	48,885		78,340
Vacation	29,581		30,934
Current restructuring liabilities	3,516		798
Interest payable	4,404		8,408
Other	68,022		68,284
	$	209,540	$	240,140

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



						Balance at
Nine months ended	Beginning					end of
July 31,	Balance		Provisions	Settlements		period
2012	$	47,282	23,495	(19,144	)	$	51,633
2013	$	55,132	15,148	(16,904	)	$	53,376

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



	October 31, 2012			July 31, 2013
Products	$	29,279		$	34,865
Services	77,797			82,625
	107,076			117,490
Less current portion	(79,516		)	(92,277		)
Long-term deferred revenue	$	27,560		$	25,213