OTHER BALANCE SHEET DETAILS

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



	October 31, 2013		January 31, 2014
Maintenance spares inventory, net	$	61,305	$	57,177
Deferred debt issuance costs, net	15,677		14,490
Embedded redemption feature	2,740		1,650
Restricted cash	2,053		2,086
Other	4,605		4,826
	$	86,380	$	80,229

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 (described in Note 14 below), which is included in interest expense, was $1.5 million and $1.2 million during the first three months of fiscal 2013 and fiscal 2014, respectively.

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



	October 31, 2013		January 31, 2014
Warranty	$	56,303	$	58,089
Compensation, payroll related tax and benefits	98,770		102,552
Vacation	32,118		31,361
Current restructuring liabilities	674		679
Interest payable	6,186		8,376
Other	77,605		73,035
	$	271,656	$	274,092

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



						Balance at
Three months ended	Beginning					end of
January 31,	Balance		Provisions	Settlements		period
2013	$	55,132	4,029	(5,671	)	$	53,490
2014	$	56,303	7,974	(6,188	)	$	58,089

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



	October 31, 2013			January 31, 2014
Products	$	36,671		$	45,216
Services	75,499			75,184
	112,170			120,400
Less current portion	(88,550		)	(96,236		)
Long-term deferred revenue	$	23,620		$	24,164