SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION

3 Months Ended

Mar. 31, 2022

Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION

The following table summarizes other income (expense), net for the three months ended March 31, 2022 and 2021 (in thousands):


	Three Months Ended March 31,
	2022		2021
Interest income	$	1,315	$	1,155
Interest expense	(2,883)		(5,116)
Foreign currency gains (losses), net and other (1)	(3,312)		22,084
Other income (expense), net	$	(4,880)	$	18,123

(1)Includes a $32.2 million cumulative foreign currency translation adjustment gain for the three months ended March 31, 2021 that was reclassified into earnings 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 March 31, 2022 and December 31, 2021 (in thousands):


	March 31, 2022		December 31, 2021
Prepaid expenses	$	25,978	$	28,550
Income taxes receivable	12,069		7,711
Deferred cloud implementation cost	6,476		6,476
Other	9,411		9,833
Total prepaid expenses and other current assets	$	53,934	$	52,570

The following table summarizes other non-current assets as of March 31, 2022 and December 31, 2021 (in thousands):


	March 31, 2022		December 31, 2021
Deferred contract acquisition costs	6,215		7,080
Deferred cloud implementation costs	13,058		11,986
Other	6,325		6,036
Total other non-current assets	$	25,598	$	25,102

The following table summarizes accrued expenses and other current liabilities as of March 31, 2022 and December 31, 2021 (in thousands):


	March 31, 2022		December 31, 2021
Refund reserve	$	16,512	$	19,601
Compensation and benefits	25,678		30,367
Accrued marketing	18,580		37,900
Restructuring-related liabilities	7,860		11,349
Customer credits	52,814		56,558
Deferred revenue	4,560		3,523
Operating and finance lease obligations	32,320		32,663
Deferred cloud computing contract incentive	3,000		3,000
Other (1)	56,585		44,352
Total accrued expenses and other current liabilities	$	217,909	$	239,313

(1)Includes certain payroll taxes deferred under the Coronavirus Aid, Relief and Economic Security ("CARES") Act of $2.7 million as of March 31, 2022 and December 31, 2021.

The following table summarizes other non-current liabilities as of March 31, 2022 and December 31, 2021 (in thousands):


	March 31, 2022		December 31, 2021
Contingent income tax liabilities	$	23,977	$	24,213
Deferred income taxes	2,736		2,802
Other	3,870		7,433
Total other non-current liabilities	$	30,583	$	34,448