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Other Current and Non Current Liabilities
 9 Months Ended
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, 2023December 31, 2022
(in thousands)
Customer prepayments$15,584 $16,334 
Rebates18,004 17,671 
Accounts payable relating to capital expenditures7,976 25,414 
Other creditors4,374 2,398 
Earn out liability – current47,177 21,640 
Total current liabilities$93,115 $83,457 

Other non-current liabilities are presented in the following table:
September 30, 2023December 31, 2022
(in thousands)
Earn out liability – non-current$— $44,696 
Uncertain tax positions18,131 17,980 
Other3,557 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.