Prepaid Expenses and Other Assets

12 Months Ended

Dec. 31, 2018

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Prepaid Expense and Other Assets

Prepaid Expenses and Other Assets

The components of prepaid expenses and other current assets are as follows:	As of
(in thousands)	December 31, 2018		December 31, 2017
Prepaid expenses and other current assets	$	16,977	$	9,949
Capitalized contract acquisition costs, current portion	7,277		—
Total prepaid expenses and other current assets	$	24,254	$	9,949

The components of other assets are as follows:	As of
(in thousands)	December 31, 2018		December 31, 2017
Other assets	$	2,278	$	1,969
Capitalized contract acquisition costs, net of current portion	15,988		—
Total other assets	$	18,266	$	1,969

Effective with the adoption of ASC 606 on January 1, 2018, the Company capitalizes commission costs that are related to new patient starts. These costs are deferred in other assets, net of the short term portion included in prepaid and other current assets. Costs to obtain a contract are amortized as sales and marketing expense on a straight line basis over the expected period of benefit, which considers future product upgrades for which a commission would be paid. These capitalized costs are periodically reviewed for impairment. The Company recognized $6.9 million of amortization of capitalized commission costs during the year ended December 31, 2018. There were no impairments to capitalized costs to obtain a contract recorded during the period.