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Consolidated Financial Statement Details
 12 Months Ended
Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Consolidated Financial Statement Details
8. Consolidated Financial Statement Details
Restricted cash
(dollars in thousands)December 31,
2022		December 31,
2021
Restricted cash due to customers$700,611 $593,296 
Letters of credit for operating leases— 2,186 
Real estate escrow balances and other1,629 1,134 
Total restricted cash$702,240 $596,616 
Prepaid expenses and other assets
(dollars in thousands)December 31,
2022		December 31,
2021
Costs of obtaining contracts(1)(2)
$74,272 $78,465 
Prepaid software maintenance and subscriptions(3)
34,766 28,880 
Derivative instruments32,117 7,160 
Implementation costs for cloud computing arrangements, net(4)(5)
10,189 11,892 
Unbilled accounts receivable5,775 5,443 
Prepaid insurance4,902 5,363 
Taxes, prepaid and receivable1,855 3,986 
Deferred tax assets1,153 1,546 
Receivables for probable insurance recoveries(6)(7)
— 18,202 
Other assets10,929 11,835 
Total prepaid expenses and other assets175,958 172,772 
Less: Long-term portion94,304 77,266 
Prepaid expenses and other current assets$81,654 $95,506 
(1)Amortization expense from costs of obtaining contracts was $33.6 million, $35.5 million and $37.4 million for the years ended December 31, 2022, 2021 and 2020, respectively, and is included in sales, marketing and customer success expense in our consolidated statements of comprehensive income.
(2)The current portion of costs of obtaining contracts as of December 31, 2022 and 2021 was $29.1 million and $30.2 million, respectively.
(3)The current portion of prepaid software maintenance and subscriptions as of December 31, 2022 and December 31, 2021 was $31.7 million and $24.7 million, respectively.
(4)These costs primarily relate to the multi-year implementations of our new global enterprise resource planning and customer relationship management systems.
(5)Amortization expense from capitalized cloud computing implementation costs was $2.2 million, $1.9 million and $0.8 million for the years ended December 31, 2022, 2021 and 2020, respectively. Accumulated amortization for these costs was $5.2 million and $3.0 million as of December 31, 2022 and 2021, respectively.
(6)All receivables for probable insurance recoveries were classified as current.
(7)See discussion of the Security Incident at Note 11 to these consolidated financial statements.
Accrued expenses and other liabilities
(dollars in thousands)December 31,
2022		December 31,
2021
Accrued legal costs(1)
$28,448 $11,724 
Taxes payable(2)
16,667 19,777 
Customer credit balances8,257 8,403 
Operating lease liabilities, current portion7,723 9,170 
Accrued commissions and salaries6,944 7,872 
Accrued transaction-based costs related to payments services5,059 5,427 
Contingent consideration liability(3)
2,710 — 
Accrued health care costs2,467 3,042 
Accrued vacation costs2,156 2,234 
Accrued bonuses2,026 5,829 
Unrecognized tax benefit266 1,248 
Amounts payable to former EVERFI option holders(4)
— 17,404 
Other liabilities7,573 9,310 
Total accrued expenses and other liabilities90,296 101,440 
Less: Long-term portion4,294 1,344 
Accrued expenses and other current liabilities$86,002 $100,096 
(1)All accrued legal costs are classified as current.
(2)We deferred payments of the employer's portion of Social Security taxes during 2020 under the Coronavirus, Aid, Relief and Economic Security Act ("CARES Act"), half of which was due by the end of calendar year 2021 with the remainder due by the end of calendar year 2022.
(3)See discussion of our acquisition of Kilter at Note 3 to these consolidated financial statements.
(4)Represents amounts that had not been paid by EVERFI to its former option holders as of December 31, 2021, solely due to the timing of the acquisition on the last day of 2021. See Note 3 to these consolidated financial statements for additional information regarding our acquisition of EVERFI.
Other income, net
Years ended December 31,
(dollars in thousands)202220212020
Interest income$1,746 $392 $1,660 
Currency revaluation gains (losses)4,635 (1,644)(1,065)
Other income, net2,332 1,432 1,063 
Other income, net$8,713 $180 $1,658