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SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables) | 9 Months Ended
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Sep. 30, 2023
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract] |
Schedule of Prepaid and Other Current Assets | The following table summarizes Prepaid expenses and other current assets as of September 30, 2023 and December 31, 2022 (in thousands):
| September 30, 2023 |  | December 31, 2022
Prepaid expenses | $ | 9,042 |  |  | $ | 16,048 |
Income taxes receivable | 8,517 |  |  | 6,691 |
Deferred cloud implementation cost, net | 10,661 |  |  | 9,362 |
Restricted cash (1) | 15,242 |  |  | 331 |
Other | 4,927 |  |  | 8,669 |
Total prepaid expenses and other current assets | $ | 48,389 |  |  | $ | 41,101 |
(1) Consists of cash collateral related to our letters of credit. See Note 5, Financing Arrangements for additional information.
Schedule of Other Non-Current Assets | The following table summarizes Other non-current assets as of September 30, 2023 and December 31, 2022 (in thousands):
| September 30, 2023 |  | December 31, 2022
Deferred contract acquisition costs, net | $ | 3,134 |  |  | $ | 4,815 |
Deferred cloud implementation costs, net | 8,330 |  |  | 17,684 |
Other | 4,391 |  |  | 4,992 |
Total other non-current assets | $ | 15,855 |  |  | $ | 27,491 |
Schedule of Accrued Expenses and Other Current Liabilities | The following table summarizes Accrued expenses and other current liabilities as of September 30, 2023 and December 31, 2022 (in thousands):
| September 30, 2023 |  | December 31, 2022
Refund reserve | $ | 4,394 |  |  | $ | 11,072 |
Compensation and benefits | 10,210 |  |  | 15,005 |
Accrued marketing | 5,687 |  |  | 19,596 |
Restructuring-related liabilities | 1,973 |  |  | 4,782 |
Customer credits | 25,246 |  |  | 36,220 |
Operating lease obligations | 11,195 |  |  | 37,525 |
Other (1) | 39,150 |  |  | 47,252 |
Total accrued expenses and other current liabilities | $ | 97,855 |  |  | $ | 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.
Schedule of Other Non-current Liabilities | The following table summarizes Other non-current liabilities as of September 30, 2023 and December 31, 2022 (in thousands):
| September 30, 2023 |  | December 31, 2022
Contingent income tax liabilities | $ | 11,387 |  |  | $ | 11,213 |
Deferred income taxes | 3,101 |  |  | 3,100 |
Other | 2,081 |  |  | 4,273 |
Total other non-current liabilities | $ | 16,569 |  |  | $ | 18,586 |
Schedule of Other Income (Expense) | The following table summarizes Other income (expense), net for the three and nine months ended September 30, 2023 and 2022 (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Interest income | $ | 1,002 |  |  | $ | 2,626 |  |  | $ | 9,749 |  |  | $ | 5,399 |
Interest expense | (2,834) |  |  | (3,760) |  |  | (13,949) |  |  | (9,849) |
Gain (loss) from changes in fair value of investment | (25,847) |  |  | — |  |  | (25,847) |  |  | — |
Foreign currency gains (losses), net and other | (11,846) |  |  | (22,407) |  |  | (11,213) |  |  | (45,311) |
Total other income (expense), net | $ | (39,525) |  |  | $ | (23,541) |  |  | $ | (41,260) |  |  | $ | (49,761) |

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