v3.24.3
Other Current and Non-Current Liabilities
 9 Months Ended
Sep. 30, 2024
Other Liabilities Disclosure [Abstract]  
Other Current and Non-Current Liabilities Other Current and Non-Current Liabilities
Other current liabilities are presented in the following table:
September 30, 2024December 31, 2023
(in thousands)
Earn out liability - current$54,640 $49,647 
Rebates28,408 23,315 
Deferred revenue and other customer prepayments15,981 25,925 
Accounts payable relating to capital expenditures5,799 3,346 
Other creditors4,290 2,319 
Total current liabilities$109,118 $104,552 
The earn out liability is related to the Iponweb Acquisition, whereas the Sellers are entitled to contingent consideration, which is conditioned upon the achievement of certain revenue targets by the Iponweb business for the 2023 fiscal year. The related earn-out liability is valued and discounted using management's best estimate of the consideration that is expected to be paid in the fourth quarter of 2024.

Other non-current liabilities are presented in the following table:
September 30, 2024December 31, 2023
(in thousands)
Uncertain tax positions$19,055 $16,785 
Other$1,481 $2,297 
Total non-current liabilities$20,536 $19,082 
The uncertain tax positions are primarily related to the Iponweb Acquisition.