v3.26.1
Other Balance Sheet Items
 6 Months Ended
Jun. 30, 2026
Balance Sheet Related Disclosures [Abstract]  
Other Balance Sheet Items Selected Balance Sheet Items
Other Current Assets
Other current assets consist of the following: 
June 30,December 31,
20262025
(In millions)
Prepaid expenses$34.9 $28.1 
Prepaid registry fees28.3 26.6 
Taxes receivable14.7 7.2 
Accounts receivable, net9.5 7.7 
Other0.8 2.4 
Total other current assets$88.2 $72.0 
Property and Equipment, Net
Certain assets included in Property and equipment, net were classified as held for sale as of June 30, 2026 and December 31, 2025. These assets are not material.
Other Long-Term Assets
Other long-term assets consist of the following: 
June 30,December 31,
20262025
(In millions)
Long-term prepaid expenses$9.8 $6.5 
Operating lease right-of-use asset9.7 9.8 
Long-term prepaid registry fees8.7 8.4 
Restricted cash1.6 1.6 
Other2.3 2.5 
Total other long-term assets$32.1 $28.8 
The prepaid registry fees in the tables above primarily relate to the fees the Company pays to ICANN for each annual term of .com domain name registrations and renewals which are deferred and amortized over the domain name registration term.
Accounts Payable and Accrued Liabilities
Accounts payable and accrued liabilities consist of the following: 
June 30,December 31,
20262025
 (In millions)
Accounts payable and accrued expenses$13.1 $13.8 
Customer deposits78.6 92.6 
Taxes payable61.3 64.0 
Accrued employee compensation52.8 77.2 
Customer incentives payable19.4 13.2 
Interest payable15.4 15.1 
Accrued registry fees14.7 13.4 
Current operating lease liabilities5.9 5.8 
Other accrued liabilities3.8 2.9 
Total accounts payable and accrued liabilities$265.0 $298.0 
Customer deposits vary from period to period due to the timing of payments from certain large customers. Accrued employee compensation primarily consists of liabilities for employee leave, salaries, payroll taxes, employee contributions to the employee stock purchase plan, and incentive compensation. Accrued employee incentive compensation as of December 31, 2025 was paid during the six months ended June 30, 2026.