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FAIR VALUE MEASUREMENTS
 9 Months Ended
Sep. 30, 2024
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS
The Company measures certain financial assets and liabilities at fair value in accordance with the policy described in Note 1 – Business Overview and Significant Accounting Policies to the Company’s Consolidated Financial Statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023.
Other than the Company’s fixed-rate convertible debt disclosed in Note 6 – Debt, there were no financial assets or liabilities that were remeasured using quoted prices in active markets for identical assets (Level 1) as of September 30, 2024 or
December 31, 2023. The Company had no financial assets or liabilities that are remeasured on a recurring basis using unobservable inputs that reflect estimates and assumptions (Level 3) as of September 30, 2024 or December 31, 2023.
Level 2 assets and liabilities that are remeasured using significant observable inputs consisted of the following: 
September 30, 2024December 31, 2023
Assets:
Other current assets:
NQDC Plan assets$3,113 $2,026 
Other assets:
NQDC Plan assets35,085 28,119 
Restricted investments (1)
639 2,393 
Total other assets35,724 30,512 
Total assets$38,837 $32,538 
Liabilities:
Current liabilities:
NQDC Plan liability$3,113 $2,026 
Other long-term liabilities:
NQDC Plan liability35,085 28,119 
Total liabilities$38,198 $30,145 
(1)    The restricted investments as of September 30, 2024 and December 31, 2023 secure the Company's irrevocable standby letters of credit obtained in connection with certain commercial agreements.
There were no transfers between levels during the three and nine months ended September 30, 2024.