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SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables) | 6 Months Ended
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Jun. 30, 2024
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 June 30, 2024 and December 31, 2023 (in thousands):
| June 30, 2024 |  | December 31, 2023
Prepaid expenses | $ | 13,103 |  |  | $ | 9,799 |
Income taxes receivable | 3,148 |  |  | 5,349 |
Deferred cloud implementation costs, net (1) | 1,862 |  |  | 14,627 |
Restricted cash (2) | 28,365 |  |  | 26,075 |
Other | 5,129 |  |  | 7,797 |
Total prepaid expenses and other current assets | $ | 51,607 |  |  | $ | 63,647 |
(1) The decrease in Deferred cloud implementation costs, net relates to amortization. (2) Primarily 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 June 30, 2024 and December 31, 2023 (in thousands):
| June 30, 2024 |  | December 31, 2023
Deferred contract acquisition costs, net | $ | 2,734 |  |  | $ | 2,940 |
Other | 2,725 |  |  | 3,155 |
Total other non-current assets | $ | 5,459 |  |  | $ | 6,095 |
Schedule of Accrued Expenses and Other Current Liabilities | The following table summarizes Accrued expenses and other current liabilities as of June 30, 2024 and December 31, 2023 (in thousands):
| June 30, 2024 |  | December 31, 2023
Refund reserve | $ | 4,544 |  |  | $ | 4,445 |
Compensation and benefits | 12,752 |  |  | 10,717 |
Accrued marketing | 16,703 |  |  | 8,771 |
Customer credits | 24,757 |  |  | 26,595 |
Operating lease obligations | 4,324 |  |  | 7,121 |
Income taxes payable | 6,506 |  |  | 1,072 |
Foreign VAT assessments (1) | 4,092 |  |  | — |
Accrued consulting and professional fees | 3,744 |  |  | 4,295 |
Other | 28,657 |  |  | 38,923 |
Total accrued expenses and other current liabilities | $ | 106,079 |  |  | $ | 101,939 |
(1) See Note 6, Commitments and Contingencies, for additional information.
Schedule of Other Non-current Liabilities | The following table summarizes Other non-current liabilities as of June 30, 2024 and December 31, 2023 (in thousands):
| June 30, 2024 |  | December 31, 2023
Contingent income tax liabilities | $ | 10,556 |  |  | $ | 9,373 |
Deferred income taxes | 2,506 |  |  | 2,525 |
Other | 1,159 |  |  | 1,364 |
Total other non-current liabilities | $ | 14,221 |  |  | $ | 13,262 |
Schedule of Other Income (Expense) | The following table summarizes Other income (expense), net for the three and six months ended June 30, 2024 and 2023 (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Interest income | $ | 1,289 |  |  | $ | 4,276 |  |  | $ | 2,331 |  |  | $ | 8,747 |
Interest expense | (1,917) |  |  | (5,494) |  |  | (3,926) |  |  | (11,115) |
Foreign currency gains (losses), net and other | (3,855) |  |  | (3,587) |  |  | (15,570) |  |  | 633 |
Total other income (expense), net | $ | (4,483) |  |  | $ | (4,805) |  |  | $ | (17,165) |  |  | $ | (1,735) |

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