ASPENTECH Corp - 10-K filing on 2012-08-21

Supplemental Balance Sheet Information

12 Months Ended

Jun. 30, 2012

Supplemental Balance Sheet Information [Abstract]

(5)	Supplemental Balance Sheet Information

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

	Year Ended June 30,
	2012			2011
Property, equipment and leasehold improvements - at cost
Computer equipment	$	10,528		$	9,764
Purchased software		19,905			18,946
Furniture & fixtures		3,615			5,751
Leasehold improvements		3,044			3,709
Accumulated depreciation		(30,055	)		(31,440	)
Property, equipment and leasehold improvements - net	$	7,037		$	6,730

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. As of June 30, 2012 and 2011, the balance of our asset retirement obligations was $0.7 million and $0.8 million, respectively.

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

	Year Ended June 30,
	2012		2011
Royalties and outside commissions	$	4,875	$	3,158
Payroll and payroll-related		21,558		20,510
Restructuring accruals		814		3,259
Amounts due to financing institutions		254		26,038
Other		10,488		11,502
Total accrued expenses and other current liabilities	$	37,989	$	64,467

Other non-current liabilities in the accompanying consolidated balance sheets consist of the following (dollars in thousands):

	Year Ended June 30,
	2012		2011
Restructuring accruals	$	88	$	942
Deferred rent		1,532		2,139
Royalties and outside commissions		142		603
Other *		13,667		17,213
Total other non-current liabilities	$	15,429	$	20,897

*	Other is comprised primarily of our net reserve for uncertain tax liabilities. See Note 8, “Income Taxes” for additional information.