Balance Sheet Components (Tables)

9 Months Ended

Oct. 31, 2019

The following sections and tables provide details of selected balance sheet items (in thousands):

Inventories

Other assets

	As of
	October 31, 2019		January 31, 2019
Prepaid expenses	$	2,281	$	2,681
Deferred sales commissions, current		2,146		1,081
Convertible note receivable ⁽¹⁾		1,417		—
Deferred inventory costs		802		334
Other current assets		1,836		1,354
Total other current assets	$	8,482	$	5,450

Deferred sales commissions, non-current	$	6,351	$	3,387
Convertible note receivable ⁽¹⁾		—		1,315
Other non-current assets		1,188		677
Total other non-current assets	$	7,539	$	5,379

⁽¹⁾Convertible note receivable from Global Telecomm Corporation was reclassified from non-current assets to current assets as of July 31, 2019.

Accrued expenses

	As of
	October 31, 2019		January 31, 2019
Payroll and related expenses	$	8,259	$	7,926
Regulatory fees and taxes		4,510		5,645
Short-term operating lease liabilities ⁽¹⁾		1,629		—
Customer sales incentives		1,507		970
Other		5,811		4,507
Total accrued expenses	$	21,716	$	19,048

⁽¹⁾The Company adopted Topic 842, the new accounting standard for leasing arrangements on February 1, 2019. See Note 6: Operating Leases below.