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PREPAID AND OTHER CURRENT ASSETS
9 Months Ended
Sep. 30, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
PREPAID AND OTHER CURRENT ASSETS PREPAID AND OTHER CURRENT ASSETS
A summary of prepaid expenses and other current assets as of September 30, 2023 and December 31, 2022 is as follows (in thousands):
September 30, 2023December 31, 2022
 (unaudited) 
Insurance receivable$39,000 $39,000 
Prepaid expenses16,526 15,238 
Other current assets9,927 11,441 
Total$65,453 $65,679 
The insurance receivable relates to the receivable from our third-party insurance providers for a legal claim that is recorded in other accrued liabilities, refer to Note 9 - Other Accrued Liabilities. These receivables are covered by our third-party insurance providers for any litigation matter that has been settled, or pending settlements where the deductibles have been satisfied. The prepaid expenses primarily relate to prepaid insurance and other expenses that have been paid in advance of the coverage period. The other current assets primarily include items such as software implementation costs, deferred financing charges and other receivables.