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SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables) | 9 Months Ended
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Sep. 30, 2022
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract] |
Schedule of Other Income (Expense) | The following table summarizes Other income (expense), net for the three and nine months ended September 30, 2022 and 2021 (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Interest income | $ | 2,626 |  |  | $ | 1,336 |  |  | $ | 5,399 |  |  | $ | 3,818 |
Interest expense | (3,760) |  |  | (3,534) |  |  | (9,849) |  |  | (14,123) |
Changes in fair value of investments (1) | — |  |  | 91,288 |  |  | — |  |  | 95,533 |
Loss on extinguishment of debt | — |  |  | — |  |  | — |  |  | (5,090) |
Foreign currency gains (losses), net and other (2) | (22,407) |  |  | (6,557) |  |  | (45,311) |  |  | 17,591 |
Other income (expense), net | $ | (23,541) |  |  | $ | 82,533 |  |  | $ | (49,761) |  |  | $ | 97,729 |
(1)Includes an $89.1 million unrealized gain due to an upward adjustment for an observable price change of SumUp for the three and nine months ended September 30, 2021. (2)Includes a $32.3 million cumulative foreign currency translation adjustment gain for the nine months ended September 30, 2021 that was reclassified into earnings as a result of the substantial liquidation of our subsidiary in Japan as part of our restructuring actions.
Schedule of Prepaid and Other Current Assets | The following table summarizes Prepaid expenses and other current assets as of September 30, 2022 and December 31, 2021 (in thousands):
| September 30, 2022 |  | December 31, 2021
Prepaid expenses | $ | 19,535 |  |  | $ | 28,550 |
Income taxes receivable | 17,448 |  |  | 7,711 |
Deferred cloud implementation cost | 7,420 |  |  | 6,476 |
Other | 8,260 |  |  | 9,833 |
Total prepaid expenses and other current assets | $ | 52,663 |  |  | $ | 52,570 |
Schedule of Other Non-Current Assets | The following table summarizes Other non-current assets as of September 30, 2022 and December 31, 2021 (in thousands):
| September 30, 2022 |  | December 31, 2021
Deferred contract acquisition costs | $ | 5,377 |  |  | $ | 7,080 |
Deferred cloud implementation costs | 18,596 |  |  | 11,986 |
Other | 5,446 |  |  | 6,036 |
Total other non-current assets | $ | 29,419 |  |  | $ | 25,102 |
Schedule of Accrued Expenses and Other Current Liabilities | The following table summarizes Accrued expenses and other current liabilities as of September 30, 2022 and December 31, 2021 (in thousands):
| September 30, 2022 |  | December 31, 2021
Refund reserve | $ | 10,701 |  |  | $ | 19,601 |
Compensation and benefits | 16,949 |  |  | 30,367 |
Accrued marketing | 12,529 |  |  | 37,900 |
Restructuring-related liabilities | 8,324 |  |  | 11,349 |
Customer credits | 45,669 |  |  | 56,558 |
Deferred revenue | 814 |  |  | 3,523 |
Operating lease obligations | 38,788 |  |  | 32,062 |
Other (1) | 64,534 |  |  | 47,953 |
Total accrued expenses and other current liabilities | $ | 198,308 |  |  | $ | 239,313 |
(1)Includes certain payroll taxes deferred under the Coronavirus Aid, Relief and Economic Security ("CARES") Act of $2.7 million as of September 30, 2022 and December 31, 2021. This amount is due by December 31, 2022.
Schedule of Other Non-current Liabilities | The following table summarizes Other non-current liabilities as of September 30, 2022 and December 31, 2021 (in thousands):
| September 30, 2022 |  | December 31, 2021
Contingent income tax liabilities | $ | 23,594 |  |  | $ | 24,213 |
Deferred income taxes | 2,346 |  |  | 2,802 |
Other | 4,611 |  |  | 7,433 |
Total other non-current liabilities | $ | 30,551 |  |  | $ | 34,448 |

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