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SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION | 9 Months Ended
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Sep. 30, 2021
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract] |
SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION | SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION The following table summarizes other income (expense), net for the three and nine months ended September 30, 2021 and 2020 (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
Interest income | $ | 1,336 |  |  | $ | 1,268 |  |  | $ | 3,818 |  |  | $ | 5,254 |
Interest expense | (3,534) |  |  | (9,408) |  |  | (14,123) |  |  | (24,375) |
Changes in fair value of investments (1) | 91,288 |  |  | — |  |  | 95,533 |  |  | (8,089) |
Loss on extinguishment of debt | — |  |  | — |  |  | (5,090) |  |  | — |
Foreign currency gains (losses), net and other (2) | (6,557) |  |  | 7,273 |  |  | 17,591 |  |  | 5,661 |
Other income (expense), net | $ | 82,533 |  |  | $ | (867) |  |  | $ | 97,729 |  |  | $ | (21,549) |
(1)Includes an $89.1 million unrealized gain due to an upward adjustment for an observable price change of an other equity investment for the three and nine months ended September 30, 2021. Refer to Note 3, Investments, for additional information. (2)Includes a $32.3 million cumulative foreign currency translation adjustment gain that was reclassified into earnings for the nine months ended September 30, 2021 as a result of the substantial liquidation of our subsidiary in Japan as part of our restructuring actions. See Note 9, Restructuring and Related Charges, for additional information. The following table summarizes prepaid expenses and other current assets as of September 30, 2021 and December 31, 2020 (in thousands):
| September 30, 2021 |  | December 31, 2020
Prepaid expenses | $ | 20,404 |  |  | $ | 18,038 |
Income taxes receivable | 8,060 |  |  | 5,437 |
Deferred cloud implementation cost | 11,861 |  |  | 4,942 |
Other | 10,102 |  |  | 12,024 |
Total prepaid expenses and other current assets | $ | 50,427 |  |  | $ | 40,441 |
The following table summarizes other non-current assets as of September 30, 2021 and December 31, 2020 (in thousands):
| September 30, 2021 |  | December 31, 2020
Deferred income tax | $ | 11,283 |  |  | $ | 11,593 |
Debt issue costs, net | 808 |  |  | 1,852 |
Deferred contract acquisition costs | 6,979 |  |  | 5,315 |
Deferred cloud implementation costs | 5,782 |  |  | 10,402 |
Other | 5,699 |  |  | 5,165 |
Total other non-current assets | $ | 30,551 |  |  | $ | 34,327 |
The following table summarizes accrued merchant and supplier payables as of September 30, 2021 and December 31, 2020 (in thousands):
| September 30, 2021 |  | December 31, 2020
Accrued merchant payables | $ | 215,365 |  |  | $ | 303,260 |
Accrued supplier payables (1) | 14,546 |  |  | 107,703 |
Total accrued merchant and supplier payables | $ | 229,911 |  |  | $ | 410,963 |
(1)Includes payables to suppliers of inventories and providers of shipping and fulfillment services. The following table summarizes accrued expenses and other current liabilities as of September 30, 2021 and December 31, 2020 (in thousands):
| September 30, 2021 |  | December 31, 2020
Refund reserve | $ | 22,239 |  |  | $ | 33,173 |
Compensation and benefits | 24,625 |  |  | 54,958 |
Accrued marketing | 21,388 |  |  | 15,299 |
Restructuring-related liabilities | 10,001 |  |  | 13,746 |
Customer credits | 78,217 |  |  | 61,006 |
Income taxes payable | 1,182 |  |  | 7,862 |
Deferred revenue | 3,868 |  |  | 11,223 |
Operating and finance lease obligations | 32,836 |  |  | 37,755 |
Deferred cloud computing contract incentive | 3,000 |  |  | 3,000 |
Other (1) | 44,381 |  |  | 56,977 |
Total accrued expenses and other current liabilities | $ | 241,737 |  |  | $ | 294,999 |
(1)Includes $2.9 million in certain payroll taxes under the Coronavirus Aid, Relief and Economic Security ("CARES") Act. These amounts are due by December 31, 2021. The following table summarizes other non-current liabilities as of September 30, 2021 and December 31, 2020 (in thousands):
| September 30, 2021 |  | December 31, 2020
Contingent income tax liabilities | $ | 25,563 |  |  | $ | 25,593 |
Deferred income taxes | 3,408 |  |  | 3,170 |
Deferred cloud computing contract incentive | 2,000 |  |  | 4,250 |
Other (1) | 9,686 |  |  | 11,415 |
Total other non-current liabilities | $ | 40,657 |  |  | $ | 44,428 |
(1)Includes $2.9 million in certain payroll taxes under the CARES Act. These amounts are due by December 31, 2022.

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