SALESFORCE COM INC | 2013 | FY | 3


6. Other Balance Sheet Accounts

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following (in thousands):

 

     As of January 31,  
      2013      2012  

Deferred professional services costs

   $ 3,522       $ 10,399   

Prepaid income taxes

     21,180         12,785   

Prepaid expenses and other current assets

     101,291         57,135   
  

 

 

    

 

 

 
   $ 125,993       $ 80,319   
  

 

 

    

 

 

 

Capitalized Software, net

Capitalized software consisted of the following (in thousands):

 

     As of January 31,  
      2013      2012  

Capitalized internal-use software development costs, net of accumulated amortization of $72,448 and $50,300, respectively

   $ 59,647       $ 41,442   

Acquired developed technology, net of accumulated amortization of $179,906 and $99,886, respectively

     147,676         146,970   
  

 

 

    

 

 

 
   $ 207,323       $ 188,412   
  

 

 

    

 

 

 

 

Capitalized internal-use software amortization expense totaled $22.1 million, $15.8 million and $13.1 million for fiscal 2013, 2012 and 2011, respectively. Acquired developed technology amortization expense totaled $80.0 million, $62.1 million, and $16.9 million for fiscal 2013, 2012 and 2011, respectively.

During fiscal 2013, 2012 and 2011, the Company capitalized $3.4 million, $2.4 million and $2.6 million respectively, of stock-based expenses related to capitalized internal-use software development and deferred professional services.

Other Assets, net

Other assets consisted of the following (in thousands):

 

     As of January 31,  
     2013      2012  

Deferred professional services costs, noncurrent portion

   $ 1,077       $ 3,935   

Long-term deposits

     13,422         13,941   

Purchased intangible assets, net of accumulated amortization of $28,790 and $17,868, respectively

     49,354         46,110   

Acquired intellectual property, net of accumulated amortization of $7,074 and $3,139, respectively

     13,872         15,020   

Strategic investments

     51,685         53,949   

Other

     20,338         22,194   
  

 

 

    

 

 

 
   $ 149,748       $ 155,149   
  

 

 

    

 

 

 

Purchased intangible assets amortization expense for fiscal 2013, 2012 and 2011 was $10.9 million, $8.0 million and $4.2 million, respectively. Acquired intellectual property amortization expense for fiscal 2013, 2012 and 2011 was $3.9 million, $2.4 million and $0.6 million, respectively.

Accounts Payable, Accrued Expenses and Other Liabilities

Accounts payable, accrued expenses and other liabilities consisted of the following (in thousands):

 

     As of January 31,  
     2013      2012  

Accounts payable

   $ 14,535       $ 33,258   

Accrued compensation

     311,595         228,466   

Accrued other liabilities

     138,165         121,957   

Accrued income and other taxes payable

     120,341         100,471   

Accrued professional costs

     10,064         21,993   

Accrued rent

     3,006         6,115   
  

 

 

    

 

 

 
   $ 597,706       $ 512,260   
  

 

 

    

 

 

 

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