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Other Long-Term Assets | 9 Months Ended
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Sep. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Other Long-Term Assets | Note 8 - Other Long-Term Assets Other long-term assets consisted of the following at September 30, 2021 and December 31, 2020 (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 30, 2021 |  | December 31, 2020
Cash surrender value of corporate-owned life insurance policies | ​ | $ | 4,996 | ​ | $ | 4,654
Deferred commissions (1) | ​ |  | 45,663 | ​ |  | 32,455
Restricted cash | ​ |  | 58 | ​ |  | 62
Operating lease assets | ​ |  | 24,732 | ​ |  | 22,308
Deferred implementation costs (2) | ​ | ​ | 4,132 | ​ | ​ | —
Prepaid expenses, deposits and other (3) | ​ |  | 12,046 | ​ |  | 8,727
Total other long-term assets | ​ | $ | 91,627 | ​ | $ | 68,206
(1) | Represents the incremental costs of obtaining contracts with customers, which consist primarily of sales commissions. These costs are ascribed to or allocated to the underlying performance obligations in the contracts and amortized consistent with the recognition timing of the revenue for the underlying performance obligations.
(2) | During the three months ended September 30, 2021, we completed an implementation of several software-as-a-service applications supporting our internal operations. Following the implementation, we placed $4.3 million of deferred implementation costs assets related to these applications into service.
(3) | During the three months ended September 30, 2021, we recorded a government grant receivable totaling $0.9 million in connection with the Arizona Qualified Facility Tax Credit (“QFTC”). Of that amount, $0.1 million was deferred to the three months ending December 31, 2021. Because U.S. GAAP does not contain authoritative accounting standards on this topic, we determined it most appropriate to account for the QFTC by analogy to International Accounting Standards 20 (“IAS 20”), Accounting for Government Grants and Disclosure of Government Assistance. Under IAS 20, the grant is initially recorded as other assets on the balance sheet and other income is recognized on a systematic basis over the periods in which the qualifying expenses are incurred when we determine that grant assets are no longer contingent. As of September 30, 2021, approximately $0.5 million was recorded in other assets with the remainder recorded in prepaid expenses and other current assets on our condensed consolidated balance sheets.

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