December 31, 2023

December 31, 2022

Deferred commissions

$

119,401

$

93,213

Deferred cost of goods sold

43,678

11,475

Operating lease assets

36,155

38,370

Cash surrender value of corporate-owned life insurance policies

7,558

4,274

Deferred implementation costs

2,175

3,045

Prepaid expenses, deposits and other

11,671

9,239

Total other long-term assets

$

220,638

$

159,616