Other assets consisted of the following at September 30, 2018 and December 31, 2017 (in thousands):



	September 30, 2018		December 31, 2017
Cash surrender value of corporate-owned life insurance policies	$	3,949	$	3,846
Deferred commissions ⁽¹⁾	14,175		6,803
Restricted cash ⁽²⁾	2,477		3,333
Prepaid expenses, deposits and other	2,795		1,384
Total other long-term assets	$	23,396	$	15,366

⁽¹⁾Represents assets for the incremental costs of obtaining contracts with customers, which consist primarily of sales commissions. These costs are ascribed to or allocated to the underlying performance obligations in the contracts and amortized consistent with the recognition timing of the revenue for the underlying performance obligations. The amounts as of December 31, 2017 have not been adjusted under the modified retrospective method of adoption of Topic 606, and are presented consistent with the prior period amounts. In connection with our adoption of Topic 606, we recorded an adjustment of $7.3 million as of January 1, 2018, and of that amount, $5.4 million was recorded within other assets. The adjusted balance of long-term deferred commissions as of January 1, 2018 was $12.2 million.

⁽²⁾ As of September 30, 2018 and December 31, 2017, restricted cash primarily consisted of $1.8 million and $2.7 million, respectively, of sales proceeds related to long-term contracts with customers. As of September 30, 2018, the proceeds are held in escrow until certain billing milestones are achieved, and then specified amounts are transferred to our operating accounts.