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FAIR VALUE MEASUREMENTS
12 Months Ended
Dec. 31, 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 to these Consolidated Financial Statements.
Other than the Company’s fixed-rate convertible debt disclosed in Note 10 to these Consolidated Financial Statements, there were no financial assets or liabilities that were remeasured using Level 1 inputs as of December 31, 2024 and 2023. Refer to Notes 2 and 8 to these Consolidated Financial Statements for other financial assets and liabilities measured at fair value. The
Company had no financial assets or liabilities that are remeasured on a recurring basis using Level 3 inputs as of December 31, 2024 and 2023.
Assets and liabilities that are remeasured on a recurring basis using Level 2 inputs consisted of the following: 
December 31,
2024
2023
Assets:
Other current assets:
NQDC Plan assets$2,928 $2,026 
Other assets:
NQDC Plan assets34,978 28,119 
Restricted investments (1)
514 2,393 
Total other assets35,492 35,492 
Total assets$38,420 $38,420 
Liabilities:
Current liabilities:
NQDC Plan liability$2,928 $2,026 
Other long-term liabilities:
NQDC Plan liability34,978 28,119 
Total liabilities$37,906 $37,906 
    
(1)The restricted investments as of December 31, 2024 and 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 periods presented.