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DEFERRED COMMISSIONS (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Schedule of Impairment of Deferred Contract Costs |
(in thousands) | September 30, 2023 |  | December 31, 2022
Deferred commissions (1) | $ | 107,399 |  |  | $ | 130,195 |
(1) Included in other long-term assets.
Schedule of Amortization of Deferred Contract Costs |
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(in thousands) | 2023 |  | 2022 |  | 2023 |  | 2022
Amortization of deferred commissions (1) | $ | 14,947 |  |  | $ | 11,597 |  |  | $ | 43,974 |  |  | $ | 39,752 |
(1) Included in selling and marketing.

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References No definition available. + Details
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