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v3.23.3

Other Current and Non Current Liabilities | 9 Months Ended
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Sep. 30, 2023
Other Liabilities Disclosure [Abstract] |
Other current and non current liabilities | Other Current and Non-Current Liabilities Other current liabilities are presented in the following table:
| September 30, 2023 |  | December 31, 2022
| (in thousands)
Customer prepayments | $ | 15,584 |  |  | $ | 16,334 |
Rebates | 18,004 |  |  | 17,671 |
Accounts payable relating to capital expenditures | 7,976 |  |  | 25,414 |
Other creditors | 4,374 |  |  | 2,398 |
Earn out liability – current | 47,177 |  |  | 21,640 |
Total current liabilities | $ | 93,115 |  |  | $ | 83,457 |
Other non-current liabilities are presented in the following table:
| September 30, 2023 |  | December 31, 2022
| (in thousands)
Earn out liability – non-current | $ | — |  |  | $ | 44,696 |
Uncertain tax positions | 18,131 |  |  | 17,980 |
Other | 3,557 |  |  | 6,550 |
Total non-current liabilities | $ | 21,688 |  |  | $ | 69,226 |
Earn out liability As part of the Iponweb Acquisition, the Sellers are entitled to contingent consideration of a maximum of $100.0 million, which is conditioned upon the achievement of certain revenue targets by the Iponweb business for the 2022 and 2023 fiscal years. The related earn out liability is valued and discounted using management's best estimate of the consideration that is expected to be paid in 2024. The contingent consideration for fiscal year 2022 of $22.0 million has been paid in the quarter ended March 31, 2023. Uncertain tax positions Other non-current liabilities also include $18.1 million related to uncertain tax positions as of September 30, 2023. These uncertain tax positions are related to the Iponweb Acquisition.

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- Definition The entire disclosure for other liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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