5.   Other Current Assets

During the third quarter, we became eligible to receive proceeds under a corporate-owned life insurance policy. In October, we received $8.1 million in proceeds. Accordingly, we reclassified the carrying value of the policy of $8.1 million from “other assets” to “prepaid expenses and other current assets” in the Condensed Consolidated Balance Sheets as of September 30, 2026.

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