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

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

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.

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.

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.