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Other Current Assets and Other Assets
 12 Months Ended
Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Current Assets and Other Assets Other Current Assets and Other Assets
Other current assets consist of the following:
As of December 31,
(in thousands)20212020
Non-trade receivables$7,725 $6,063 
Prepaid maintenance4,553 2,942 
Prepaid insurance510 266 
Other prepaid assets3,748 3,086 
Total other current assets$16,536 $12,357 
Non-trade receivables primarily relate to vendor rebate receivables, tenant improvement allowance receivables under previous lease accounting guidance, and other non-trade receivables. Prepaid maintenance primarily relates to prepaid software and hardware maintenance and software license fees. Prepaid insurance is for product and general liability insurance. Other prepaid assets includes future rent expense paid in advance of the rental period, employer’s portion of health savings accounts, board member fees, tax and accounting services, unit commitments to fulfill our obligation with one of our product suppliers, education and training for our annual Hanger LIVE event generally held in the first quarter of each fiscal year, telecommunication, broker fees, and other miscellaneous prepaid expenses.
Other assets consist of the following:
As of December 31,
(in thousands)20212020
Implementation costs for cloud computing arrangements$6,459 $4,811 
Cash surrender value of company-owned life insurance4,471 3,973 
Finance lease right-of-use assets2,732 3,016 
Deposits2,178 2,144 
Non-trade receivables1,172 1,274 
Other933 516 
Total other assets$17,945 $15,734 
Implementation costs for cloud computing arrangements relate to capitalized costs of our new financial and supply chain systems. The cash surrender value of company-owned life insurance (“COLI”) funded our Defined Contribution Supplemental Executive Retirement Plan (“DC SERP”) at December 31, 2021 and December 31, 2020. See Note Q - “Employee Benefits” for additional information. Finance lease right-of-use assets relate to the recognition of right-of-use assets in connection with finance leases. Deposits primarily relate to security deposits made in connection with property leases. Non-trade receivables primarily relate to estimated receivables due from our various business insurance policies. Other relates to prepaid maintenance fees, prepaid license fees, and revolver facility fees.