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PREPAID EXPENSES AND OTHER ASSETS
3 Months Ended
Mar. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
PREPAID EXPENSES AND OTHER ASSETS PREPAID EXPENSES AND OTHER ASSETS
Prepaid expenses and other assets consist of the following:
March 31,
2024
December 31,
2023
Inventory$105,397 $110,482 
Equity method investments2,046 2,087 
Prepaid expenses21,041 24,813 
Unbilled receivables16,097 13,402 
Other receivables52,233 39,001 
Other assets49,588 47,542 
Prepaid expenses and other assets$246,402 $237,327 
Unbilled receivables represent the amount of contractual reimbursable costs and fees for services performed in connection with fee and service based contracts in the Auction and Liquidation segment, mobile handsets in the Communications segment, and consulting related engagements in the Financial Consulting segment. Other receivables primarily consist of interest receivables on loans and loans receivables that are held at cost. Other assets primarily consist of deposits, real estate held for investment, deferred financing costs, and finance lease assets.