Other current liabilities consist of the following as of the respective periods:


($ in thousands)	May 31, 2026		August 31, 2025
Accrued advertising	$	11,869	$	14,740
Contract liabilities for discount programs		19,106		13,079
Restructuring obligations(1)		3,378		2,991
Other		16,694		19,798
Total other current liabilities	$	51,047	$	50,608

Other long-term liabilities consist of the following as of the respective periods:


($ in thousands)	May 31, 2026		August 31, 2025
Restructuring obligations(1)	$	12,452	$	12,909
Uncertain tax position(2)		22,860		11,994
Other		2,583		2,207
Total other long-term liabilities	$	37,895	$	27,110

(1)

Our restructuring activities have principally included closing University ground locations, rationalizing leased administrative office space, and workforce reductions. Our total liability, including current and long-term balances, associated with these activities was $15.8 million and $15.9 million as of May 31, 2026 and August 31, 2025, respectively. Our restructuring liability represents the present value of future estimated non-rent, executory costs associated with exited space for a lease that terminates in March 2031. The decrease in the liability during the nine months ended May 31, 2026 was principally attributable to payments related to such lease partially offset by an increase in our estimated future cash flows associated with exited space. The estimated gross, undiscounted, obligation associated with this liability was approximately $18.5 million as of May 31, 2026.

(2)

This uncertain tax position relates to a worthless stock deduction taken in fiscal year 2019. We have recorded an uncertain tax position liability as we use the net operating losses associated with the unrecognized tax benefits.