Balance Sheet Components

9 Months Ended

Sep. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Balance Sheet Components

Property and Equipment, Net

Property and equipment consist of the following (in thousands):

	September 30, 2020		December 31, 2019
Software	$	44,122	$	41,876
Computer equipment	23,365		25,773
Leasehold improvements	5,867		5,883
Furniture and fixtures	2,476		2,449
Total	75,830		75,981
Accumulated depreciation and amortization	(64,754)		(63,543)
Projects in process	4,552		1,266
Total property and equipment, net	$	15,628	$	13,704

Depreciation and amortization expense related to property and equipment was $1.8 million and $5.2 million for the three and nine months ended September 30, 2020, respectively, and $1.9 million and $5.6 million for the three and nine months ended September 30, 2019, respectively.

The Company capitalized internal use software development and enhancement costs of $1.7 million and $5.3 million during the three and nine months ended September 30, 2020, respectively, and $1.9 million and $4.9 million during the three and nine months ended September 30, 2019, respectively. During the three and nine months ended September 30, 2020, the Company had $0.8 million and $2.3 million, respectively, in amortization expense related to internal use software, which is included in property and equipment depreciation and amortization expense, and recorded as cost of revenues, as compared to $0.7 million and $1.9 million during the three and nine months ended September 30, 2019, respectively. The unamortized capitalized development costs were $8.8 million and $5.8 million as of September 30, 2020 and December 31, 2019, respectively.

Accrued Compensation and Benefits

Accrued compensation and benefits consist of the following (in thousands):

	September 30, 2020		December 31, 2019
Commissions	$	3,908	$	5,996
Payroll and related expenses	3,622		2,533
Bonus	2,092		5,997
Vacation	852		706
Total accrued compensation and benefits	$	10,474	$	15,232

Other Current Liabilities  

Other current liabilities consist of the following (in thousands):

	September 30, 2020		December 31, 2019
Distribution fees	$	30,692	$	20,360
Traffic acquisition cost	7,602		5,278
Prefunded liability	5,425		5,429
Operating lease liabilities	3,727		3,168
Liability related to purchased intangible asset	2,250		1,000
Interest payable	1,157		282
Marketing expenses	946		2,164
Other	11,835		12,351
Total other current liabilities	$	63,634	$	50,032