Note I — Other Current Assets and Other Assets

Other current assets consist of the following:


	As of December 31,
(in thousands)	2019		2018
Non-trade receivables	$	6,711	$	7,848
Prepaid maintenance		2,767		3,330
Prepaid rent		1,145		4,442
Prepaid other		994		1,101
Prepaid purchase orders		922		998
Prepaid education and training		726		597
Prepaid insurance		264		258
Other		144		157
Total other current assets	$	13,673	$	18,731

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 rent relates to amounts of future rent expense paid in advance of the rental period. Prepaid other includes the employer’s portion of health savings accounts, board member fees, and tax and accounting services. Prepaid purchase orders relate to unit commitments to fulfill our obligation with one of our product suppliers. Prepaid education and training is for our annual Education Fair event held in the first quarter of each fiscal year. Prepaid insurance is for product and general liability insurance. Other includes prepaid expenses for telecommunication, broker fees, and other miscellaneous prepaid expenses.

Other assets consist of the following:


	As of December 31,
(in thousands)	2019		2018
Cash surrender value of company-owned life insurance	$	3,253	$	2,918
Non-trade receivables		2,398		1,904
Implementation costs for cloud computing arrangements		1,964		—
Deposits		1,893		1,698
Finance lease right-of-use assets		1,488		—
Surety bond collateral		—		1,000
Other		309		246
Total other assets	$	11,305	$	7,766

The cash surrender value of company-owned life insurance (“COLI”) funded our Defined Contribution Supplemental Executive Retirement Plan (“DC SERP”) at December 31, 2019 and December 31, 2018. See Note Q - “Employee Benefits” for additional information. Non-trade receivables primarily relate to estimated receivables due from our various business insurance policies. Implementation costs for cloud computing arrangements relate to capitalized costs of our new financial and supply chain system. Deposits primarily relate to security deposits made in connection with property leases. Finance lease right-of-use assets relate to the recognition of right-of-use assets in connection with the adoption of ASC 842, further discussed in Note A - "Organization and Summary of Significant Accounting Policies." Other relates to prepaid maintenance fees, prepaid license fees, and revolver facility fees.