Other Long-Term Assets (Tables)

12 Months Ended

Dec. 31, 2018

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other long-term assets consisted of the following at December 31 (in thousands):



	2018		2017
Cash surrender value of corporate-owned life insurance policies	$	3,596	$	3,846
Deferred commissions ⁽¹⁾	15,530		6,803
Restricted cash ⁽²⁾	661		3,333
Prepaid expenses, deposits and other	3,212		1,384
Total other long-term assets	$	22,999	$	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 December 31, 2018, restricted cash primarily consisted of $0.6 million for a performance guarantee related to an international customer sales contract.