Company: BL
Filing Date: 2025-02-21
Form Type: 10-K
Source: 0001666134-25-000003
Chunk: 144

Company: BLACKLINE, INC.
Filing Date: 2025-02-21
Form: 10-K
Item: Item 8
Chunk 144
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 credit quality and accordingly, there was no allowance for credit losses related to marketable securities as of December 31, 2023.Other AssetsDeferred customer contract acquisition costs are included in other assets in the accompanying consolidated balance sheets and totaled $86.1 million and $89.9 million at December 31, 2024 and 2023, respectively.Accrued Expenses and Other Current LiabilitiesAccrued expenses and other current liabilities were comprised of the following (in thousands):December 31,20242023Accrued salaries and employee benefits$41,833 $33,344 Accrued income and other taxes payable11,297 9,408 Accrued restructuring costs— 1,569 Other accrued expenses and current liabilities18,444 15,369 $71,574 $59,690 

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Note 8 – Fair Value Measurements

The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis by level, within the fair value hierarchy. Financial assets and financial liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement (in thousands):December 31, 2024Level 1Level 2Level 3TotalCash equivalentsMoney market funds$809,906 $— $— $809,906 Total assets$809,906 $— $— $809,906 LiabilitiesContingent consideration$— $— $— $— Total liabilities$— $— $— $— December 31, 2023Level 1Level 2Level 3TotalCash equivalentsMoney market funds$148,298 $— $— $148,298 Commercial paper— 38,926 — 38,926 U.S. government agencies— 19,987 — 19,987 Marketable securitiesU.S. treasury securities523,974 — — 523,974 Commercial paper— 241,429 — 241,429 U.S. government agencies— 167,952 — 167,952 Total assets$672,272 $468,294 $— $1,140,566 LiabilitiesContingent consideration$— $— $— $— Total liabilities$— $— $— $— The following table summarizes the changes in the