v3.19.3

OTHER CONSOLIDATED BALANCE SHEET COMPONENTS (NON-CURRENT) | 9 Months Ended
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Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
OTHER CONSOLIDATED BALANCE SHEET COMPONENTS (NON-CURRENT) | OTHER CONSOLIDATED BALANCE SHEET COMPONENTS (CURRENT) Other Current Assets The following table presents the detail of other current assets (in thousands):
| September 30, 2019 |  | December 31, 2018
Inventory, net | $ | 44,690 |  |  | $ | 28,627 |
Processing costs receivable | 63,652 |  |  | 46,102 |
Prepaid expenses | 17,341 |  |  | 21,782 |
Accounts receivable, net | 37,564 |  |  | 22,393 |
Assets held for sale (Note 8) | 13,657 |  |  | — |
Other | 38,902 |  |  | 46,062 |
Total | $ | 215,806 |  |  | $ | 164,966 |
Accrued Expenses The following table presents the detail of accrued expenses (in thousands):
| September 30, 2019 |  | December 31, 2018
Accrued facilities expenses | $ | 21,302 |  |  | $ | 13,040 |
Accrued payroll | 21,313 |  |  | 9,612 |
Accrued advertising and other marketing | 20,070 |  |  | 12,201 |
Processing costs payable | 13,199 |  |  | 12,683 |
Accrued non income tax liabilities | 8,383 |  |  | 9,503 |
Other accrued liabilities | 39,738 |  |  | 25,315 |
Total | $ | 124,005 |  |  | $ | 82,354 |
Other Current Liabilities The following table presents the detail of other current liabilities (in thousands):
| September 30, 2019 |  | December 31, 2018
Accounts payable | $ | 37,156 |  |  | $ | 36,416 |
Deferred revenue, current | 39,025 |  |  | 31,474 |
Square Capital payable (i) | 5,851 |  |  | 6,092 |
Square Payroll payable (ii) | 13,304 |  |  | 7,534 |
Other | 12,731 |  |  | 17,637 |
Total | $ | 108,067 |  |  | $ | 99,153 |
(i) Square Capital payable represents unpaid amounts arising from the purchase of loans or loan repayments collected on behalf of third parties. (ii) Square Payroll payable represents amounts received from Square Payroll product customers that will be utilized to settle the customers' employee payroll and related obligations. OTHER CONSOLIDATED BALANCE SHEET COMPONENTS (NON-CURRENT) Other Non-Current Assets The following table presents the detail of other non-current assets (in thousands):
| September 30, 2019 |  | December 31, 2018
Marketable equity investment (i) | $ | 28,875 |  |  | $ | 45,342 |
Non-current lease prepayments | 34,199 |  |  | — |
Other | 18,252 |  |  | 13,051 |
Total | $ | 81,326 |  |  | $ | 58,393 |
(i) This balance represents the Company's investment in Class B common shares of Eventbrite, Inc. (Eventbrite). The investment is carried at fair value with changes in fair value being recorded on the consolidated statement of operations. During the three and nine months ended September 30, 2019, the Company recorded a gain of $2.5 million and a loss of $16.5 million, respectively, to other expense (income), net on the consolidated statements of operations arising from revaluation of this investment. Other Non-Current Liabilities The following table presents the detail of other non-current liabilities (in thousands):
| September 30, 2019 |  | December 31, 2018
Statutory liabilities (i) | $ | 51,623 |  |  | $ | 54,748 |
Deferred rent, non-current (ii) | — |  |  | 23,003 |
Deferred revenue, non-current | 6,238 |  |  | 4,977 |
Other | 12,622 |  |  | 10,558 |
Total | $ | 70,483 |  |  | $ | 93,286 |
(i) Statutory liabilities represent loss contingencies that may arise from the Company's interpretation and application of certain guidelines and rules issued by various federal, state, local, and foreign regulatory authorities. (ii) The adoption of ASC 842 on January 1, 2019 resulted in the reclassification of deferred rent as an offset to right-of-use lease assets.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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