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SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables)
 9 Months Ended
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, 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.
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, 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 
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, 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.
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, 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 
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,
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)