The following table summarizes Prepaid expenses and other current assets as of March 31, 2024 and December 31, 2023 (in thousands):


	March 31, 2024		December 31, 2023
Prepaid expenses	$	15,327	$	9,799
Income taxes receivable	4,964		5,349
Deferred cloud implementation costs, net	7,769		14,627
Restricted cash (1)	29,726		26,075
Other	5,752		7,797
Total prepaid expenses and other current assets	$	63,538	$	63,647

(1) Primarily 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 March 31, 2024 and December 31, 2023 (in thousands):


	March 31, 2024		December 31, 2023
Deferred contract acquisition costs, net	$	2,793	$	2,940
Other	2,516		3,155
Total other non-current assets	$	5,309	$	6,095

The following table summarizes Accrued expenses and other current liabilities as of March 31, 2024 and December 31, 2023 (in thousands):


	March 31, 2024		December 31, 2023
Refund reserve	$	4,932	$	4,445
Compensation and benefits	12,091		10,717
Accrued marketing	6,802		8,771
Customer credits	25,462		26,595
Operating lease obligations	4,781		7,121
Other	42,460		44,290
Total accrued expenses and other current liabilities	$	96,528	$	101,939

The following table summarizes Other non-current liabilities as of March 31, 2024 and December 31, 2023 (in thousands):


	March 31, 2024		December 31, 2023
Contingent income tax liabilities	$	9,612	$	9,373
Deferred income taxes	2,504		2,525
Other	1,366		1,364
Total other non-current liabilities	$	13,482	$	13,262

The following table summarizes Other income (expense), net for the three months ended March 31, 2024 and 2023 (in thousands):


	Three Months Ended March 31,
	2024		2023
Interest income	$	1,042	$	4,471
Interest expense	(2,009)		(5,621)

Foreign currency gains (losses), net and other	(11,715)		4,220
Total other income (expense), net	$	(12,682)	$	3,070