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OTHER NON-CURRENT ASSETS
 3 Months Ended
Mar. 31, 2020
Other Assets, Noncurrent Disclosure [Abstract]  
Other Non-Current Assets OTHER NON-CURRENT ASSETS
Other non-current assets as of March 31, 2020 and December 31, 2019 consisted of the following (in thousands):
March 31,
2020		December 31,
2019
Deferred tax assets$27,487  $20,054  
Deferred contract costs11,648  15,138  
Other non-current assets2,910  3,177  
Total other non-current assets$42,045  $38,369  
Deferred contract costs as of March 31, 2020 and December 31, 2019, and changes in deferred contract costs during the three months ended March 31, 2020, were as follows (in thousands):
Three Months Ended
March 31, 2020
Balance, beginning of period$15,138  
Add: costs deferred on new contracts3,226  
Less: amortization recorded in sales and marketing expenses(6,716) 
Balance, end of period$11,648  
In accordance with its deferred contract costs accounting policy, the Company performs a quantitative update of the expected customer life at least annually and reviews for any significant change on a quarterly basis based on both qualitative and quantitative factors, including product life cycle attributes and customer retention historical data. The Company performed an updated expected customer life calculation as of March 31, 2020 due to COVID-19, which indicated that the estimated customer life is anticipated to be shorter than previously expected for all components of the deferred contract costs balance.
The Company concluded that the useful lives of deferred contract costs now extend up to 26 months as of March 31, 2020, rather than up to 32 months as of December 31, 2019. The Company recorded this as a change in accounting estimate, with a resulting increase in amortized commission expenses of $3.4 million, which was included as part of amortization recorded in sales and marketing expenses during the three months ended March 31, 2020. This change in accounting estimate resulted in an increase in both basic and diluted net loss per share by $0.05 for the three months ended March 31, 2020.