OTHER NON-CURRENT ASSETS

9 Months Ended

Sep. 30, 2020

Other Assets, Noncurrent Disclosure [Abstract]

Other Non-Current Assets

OTHER NON-CURRENT ASSETS

Other non-current assets as of September 30, 2020 and December 31, 2019 consisted of the following (in thousands):

	September 30, 2020		December 31, 2019
Deferred tax assets	$	26,590	$	20,054
Deferred contract costs	11,250		15,138
Other non-current assets	2,989		3,177
Total other non-current assets	$	40,829	$	38,369

Deferred contract costs as of September 30, 2020 and December 31, 2019, and changes in deferred contract costs during the nine months ended September 30, 2020, were as follows (in thousands):

	Nine Months Ended September 30, 2020
Balance, beginning of period	$	15,138
Add: costs deferred on new contracts	8,960
Less: amortization recorded in sales and marketing expenses	(12,848)
Balance, end of period	$	11,250

In accordance with its deferred contract costs accounting policy, the Company performs a quantitative update of the expected customer lives 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. Due to the impact of the COVID-19 pandemic, the Company concluded that the useful lives of deferred contract costs had a range of up to 26 months as of March 31, 2020, down from 32 months as of December 31, 2019. As a result, additional amortized commission expense of $3.4 million was recorded in sales and marketing expenses during the three months ended March 31, 2020.

Following an observed improvement in customer retention and a reduction in customer delinquencies in the three months ended September 30, 2020, the Company's updated expected customer life calculation as of September 30, 2020 indicated that the useful lives of deferred contract costs had returned to a range of up to 32 months, reflecting the expected lives observed before the COVID-19 pandemic.