SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION

3 Months Ended

Mar. 31, 2023

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, 2023 and 2022 (in thousands):


	Three Months Ended March 31,
	2023		2022
Interest income	$	4,471	$	1,315
Interest expense	(5,621)		(2,883)
Foreign currency gains (losses), net and other	4,220		(3,312)
Other income (expense), net	$	3,070	$	(4,880)

The following table summarizes Prepaid expenses and other current assets as of March 31, 2023 and December 31, 2022 (in thousands):


	March 31, 2023		December 31, 2022
Prepaid expenses	$	10,471	$	16,048
Income taxes receivable	7,045		6,691
Deferred cloud implementation cost, net	10,820		9,362
Other	12,381		9,000
Total prepaid expenses and other current assets	$	40,717	$	41,101

The following table summarizes Other non-current assets as of March 31, 2023 and December 31, 2022 (in thousands):


	March 31, 2023		December 31, 2022
Deferred contract acquisition costs, net	$	4,347	$	4,815
Deferred cloud implementation costs, net	14,337		17,684
Other	4,473		4,992
Total other non-current assets	$	23,157	$	27,491

The following table summarizes Accrued expenses and other current liabilities as of March 31, 2023 and December 31, 2022 (in thousands):


	March 31, 2023		December 31, 2022
Refund reserve	$	10,745	$	11,072
Compensation and benefits	13,113		15,005
Accrued marketing	11,387		19,596
Restructuring-related liabilities	6,808		4,782
Customer credits	34,370		36,220
Operating lease obligations	22,482		37,525
Other (1)	54,773		47,252
Total accrued expenses and other current liabilities	$	153,678	$	171,452

(1)Includes certain payroll taxes deferred under the Coronavirus Aid, Relief and Economic Security ("CARES") Act of $2.7 million as of December 31, 2022. This balance was paid in January 2023.

The following table summarizes Other non-current liabilities as of March 31, 2023 and December 31, 2022 (in thousands):


	March 31, 2023		December 31, 2022
Contingent income tax liabilities	$	11,030	$	11,213
Deferred income taxes	3,128		3,100
Other	3,324		4,273
Total other non-current liabilities	$	17,482	$	18,586