
	September 30,
	2024		2023
Prepaid professional services	$	595	$	136
Prepaid commissions		540		417
Dues and subscriptions		516		261
Prepaid insurance		288		264
Trade shows and travel		116		150
Canadian goods and services and harmonized sales tax receivable		69		123
Deposits for inventory		4		301
Value-Added Tax and bank withholdings		225		133
Other		206		66
	$	2,559	$	1,851

Deposits for inventory consisted of cash payments to vendors for inventory to be delivered in the future.

Prepaid insurance consisted of premiums paid for health, commercial and corporate insurance. These premiums are amortized on a straight-line basis over the term of the agreements.

Dues and subscriptions consist of payments made in advance for software subscriptions and trade and professional organizations. These payments are amortized on a straight-line basis over the term of the agreements.

Prepaid professional services consist of payments made in advance for services such as accounting and legal services.

Prepaid commissions represented the current portion of sales commissions paid in connection with obtaining a contract with a customer. These costs are deferred and are amortized on a straight-line basis over the period of benefit, which is typically between three and five years. Amortization of prepaid commissions is included in selling, general and administrative expenses in the accompanying condensed consolidated statement of operations.

Trade shows and travel consists of payments made in advance for trade show events.

The goods and services tax and harmonized sales tax (“GST/HST”) is a Canadian value-added tax that applies to many goods and services. Registrants may claim refundable tax credits for GST/HST incurred through filing periodic tax returns. This GST/HST receivable is a receivable from the Canadian Revenue Agency.