Note 5 - Selected Balance Sheet Accounts

12 Months Ended

Dec. 31, 2021

Notes to Financial Statements

Additional Financial Information Disclosure [Text Block]

5.         Selected Balance Sheet Accounts

Property and equipment consist of the following:

	As of December 31,
	2021			2020
	(in thousands)
Computer software and hardware	$	5,008		$	4,940
Capitalized internal use software		8,362			7,391
Furniture and equipment		1,105			935
Leasehold improvements		883			884
Construction in progress		1,478			805
		16,836			14,955
Less—Accumulated depreciation and amortization		(12,983	)		(12,002	)
Property and equipment, net	$	3,853		$	2,953

As of December 31, 2021 and 2020, capitalized internal use software, net of amortization, was $1.7 million and $1.4 million, respectively.  Depreciation and amortization expense related to property and equipment was $1.0 million for the year ended December 31, 2021.  Of this amount, $0.7 million was recorded in cost of revenues and $0.3 million was recorded in operating expenses. Depreciation and amortization expense related to property and equipment was $1.3 million for the year ended December 31, 2020.  Of this amount, $0.8 million was recorded in cost of revenues and $0.5 million was recorded in operating expenses.

The Company amortizes specifically identified definite-lived intangible assets using the straight-line method over the estimated useful lives of the assets.  

The Company’s intangible assets will be amortized over the following estimated useful lives (in thousands):

					December 31, 2021							December 31, 2020
Intangible Asset	Estimated Useful Life (in years)				Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net
Trademarks/trade names/licenses/ domains		3	–	7	$	16,589	$	(16,372	)	$	217	$	16,589	$	(15,961	)	$	628
Developed technology		5	–	7		8,955		(8,138	)		817		8,955		(7,050	)		1,905
					$	25,544	$	(24,510	)	$	1,034	$	25,544	$	(23,011	)	$	2,533

		December 31, 2021						December 31, 2020
Indefinite-lived Intangible Asset	Estimated Useful Life	Gross		Accumulated Amortization		Net		Gross		Accumulated Amortization		Net
Domain	Indefinite	$	2,600	$	—	$	2,600	$	2,200	$	—	$	2,200

Amortization expense is included in “Cost of revenues” and “Depreciation and amortization” in the Consolidated Statements of Operations.  Amortization expense was $1.5 million and $2.4 million, in 2021 and 2020, respectively. Amortization expense for intangible assets for the next three years is as follows:

Year	Amortization Expense
	(in thousands)
2022	$	902
2023		86
2024		46
	$	1,034

As of December 31, 2021, and 2020, accrued expenses and other current liabilities consisted of the following:

	As of December 31,
	2021		2020
	(in thousands)
Accrued employee related benefits	$	1,782	$	2,123
Other accrued expenses and other current liabilities:
Other accrued expenses		201		143
Amounts due to customers		77		94
Other current liabilities		332		301
Total other accrued expenses and other current liabilities		610		538
Total accrued expenses and other current liabilities	$	2,392	$	2,661