
Prepaid expenses and other current assets	September 30, 2019		December 31, 2018
Prepaid insurance and legal fees	$	743	$	219
Prepaid software license and support	691		619
Prepaid corporate taxes	191		—
Prepaid expenses-other	702		290
Valued added tax	578		609
Other receivables	61		—
Other assets	706		347
Prepaid expenses and other current assets	$	3,672	$	2,084


Notes receivable, net	September 30, 2019		December 31, 2018
ValidSoft	$	494	$	576
Yonder Media Mobile	3,355		506
Notes receivable	3,849		1,082
Current portion of notes receivable	3,849		—
Reserve against current portion of notes receivable	(3,355)		—
Current portion of notes receivable, net	494		—
Notes receivable, net of current portion	$	—	$	1,082

The ValidSoft note bears interest at 5% annually and matures on September 30, 2019. The Company extended a $500 promissory note receivable to Yonder Media Mobile ("Yonder Media") in 2018, bearing interest at 6.0% annually and matures on May 26, 2020. In the first quarter of 2019, the Company extended three additional promissory notes receivable to Yonder Media aggregating $2,700 with interest rates of 12.0% annually, with all principal and interest due on the maturity dates, which range from July 2020 to August 2020.

In July 2019, the Company and Yonder Media became involved in a legal dispute and the Company recorded a reserve of $3,355, representing the principal and accrued interest outstanding under the promissory notes as of June 30, 2019.


Property, equipment, and software development, net	September 30, 2019		December 31, 2018
Furniture and fixtures	$	167	$	168
Computer, communications, and network equipment	16,936		21,009
Software	3,834		5,311
Automobiles	12		13
Leasehold improvements	129		—
Software development	6,208		1,735
Property, equipment, and software development, at cost	27,286		28,236
Accumulated depreciation and amortization	(21,872)		(22,792)
Property, equipment, and software development, net	$	5,414	$	5,444

Property, equipment, and software development acquired in the iPass business combination totaled $873; expenditures for software development in the nine months ended September 30, 2019 was $4,070; and depreciation and amortization recognized on property, equipment, and software development was $4,061. See Note 3. Acquisitions for additional information about the property, equipment, and software development acquired in the iPass business combination.


	As of September 30, 2019
Intangible assets, net	Gross Carrying Amount		Accumulated Amortization		Foreign Currency Translation Adjustments		Intangible Assets, Net
Developed technology	$	26,829	$	(3,802)	$	(1,073)	$	21,954
Consumer relationships	25,300		(1,833)		(930)		22,537
Trade names	3,544		(712)		(174)		2,658
Total	$	55,673	$	(6,347)	$	(2,177)	$	47,149


	As of December 31, 2018
Intangible assets, net	Gross Carrying Amount		Accumulated Amortization		Foreign Currency Translation Adjustments		Intangible Assets, Net
Developed technology	$	20,720	$	(859)	$	(201)	$	19,660
Consumer relationships	16,800		(233)		(160)		16,407
Trade names	3,400		(170)		(33)		3,197
Total	$	40,920	$	(1,262)	$	(394)	$	39,264

Intangible assets acquired in the iPass and Devicescape transactions totaled $14,753, and amortization of intangible assets in the nine months ended September 30, 2019 was $5,071. See Note 3. Acquisitions for additional information about the intangible assets acquired in the iPass and Devicescape transactions.

The following table provides the estimated future amortization expense related to intangible assets held as of September 30, 2019:


2019 (excluding the nine months ended September 30, 2019)	$	306
2020	7,270
2021	7,270
2022	7,220
2023	7,134
Thereafter	17,949
Total	$	47,149


Goodwill
Balance at December 31, 2017	$	—
Business acquisition	101,375
Foreign currency translation adjustment	(947)
Balance at December 31, 2018	100,428
Business acquisition	37,821
Foreign currency translation adjustment	(4,841)
Balance at September 30, 2019	$	133,408


Accrued expenses and other payables	September 30, 2019		December 31, 2018
Accrued selling, general and administrative expenses	$	2,715	$	1,189
Accrued salaries and bonuses	862		1,596
Accrued employees benefits	161		—
Accrued restructuring and acquisition related costs	—		1,885
Accrued cost of revenues	2,036		813
Accrued taxes (including VAT)	3,010		1,834
Accrued interest payable	53		68
Other accrued expenses	765		356
Accrued expenses and other payables	$	9,602	$	7,741


Unsecured subordinated convertible promissory note, net	September 30, 2019		December 31, 2018
Principal balance	$	—	$	116
Debt discount and financing costs	—		(9)
Unsecured subordinated convertible promissory note, net	$	—	$	107

The Company has a loan payable to Comsystems, a company owned by Gerard Derenbos. Prior to the Artilium acquisition, Mr. Derenbos held approximately 15.0% of the total outstanding common shares of Artilium, and was an Artilium board member. As of September 30, 2019 and December 31, 2018, the outstanding balance was $423 and $342, respectively. The loan bears interest at 8.0% and matures on December 31, 2021. All principal and interest are due on the maturity date.