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SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION
 9 Months Ended
Sep. 30, 2023
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 Prepaid expenses and other current assets as of September 30, 2023 and December 31, 2022 (in thousands):
September 30, 2023December 31, 2022
Prepaid expenses$9,042 $16,048 
Income taxes receivable8,517 6,691 
Deferred cloud implementation cost, net10,661 9,362 
Restricted cash (1)
15,242 331 
Other4,927 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.
The following table summarizes Other non-current assets as of September 30, 2023 and December 31, 2022 (in thousands):
September 30, 2023December 31, 2022
Deferred contract acquisition costs, net$3,134 $4,815 
Deferred cloud implementation costs, net8,330 17,684 
Other4,391 4,992 
Total other non-current assets$15,855 $27,491 
The following table summarizes Accrued expenses and other current liabilities as of September 30, 2023 and December 31, 2022 (in thousands):
September 30, 2023December 31, 2022
Refund reserve$4,394 $11,072 
Compensation and benefits10,210 15,005 
Accrued marketing5,687 19,596 
Restructuring-related liabilities1,973 4,782 
Customer credits25,246 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.
The following table summarizes Other non-current liabilities as of September 30, 2023 and December 31, 2022 (in thousands):
September 30, 2023December 31, 2022
Contingent income tax liabilities$11,387 $11,213 
Deferred income taxes3,101 3,100 
Other2,081 4,273 
Total other non-current liabilities$16,569 $18,586 
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,
2023202220232022
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)