Balance Sheet Components

3 Months Ended

Mar. 31, 2020

Balance Sheet Related Disclosures [Abstract]

5. Balance Sheet Components

Property and Equipment, Net

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

	March 31, 2020			December 31, 2019
Software	$	42,060		$	41,876
Computer equipment		26,408			25,773
Leasehold improvements		5,855			5,883
Furniture and fixtures		2,451			2,449
Total		76,774			75,981
Accumulated depreciation and amortization		(65,130	)		(63,543	)
Projects in process		2,675			1,266
Total property and equipment, net	$	14,319		$	13,704

Depreciation and amortization expense related to property and equipment was $1.6 million and $1.8 million for the three months ended March 31, 2020 and 2019, respectively.

The Company capitalized internal use software development and enhancement costs of $1.7 million and $1.0 million during the three months ended March 31, 2020 and 2019, respectively. During the three months ended March 31, 2020 and 2019, the Company had $0.7 million and $0.6 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. The unamortized capitalized development costs were $6.8 million and $5.8 million as of March 31, 2020 and December 31, 2019, respectively.

Accrued Compensation and Benefits

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

	March 31, 2020		December 31, 2019
Payroll and related expenses	$	4,576		2,533
Commissions		2,523		5,996
Bonus		1,690		5,997
Vacation		770		706
Total accrued compensation and benefits	$	9,559	$	15,232

Other Current Liabilities

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

	March 31, 2020		December 31, 2019
Distribution fees	$	17,555	$	20,360
Prefunded liability		4,937		5,429
Marketing expenses		3,077		2,164
Operating lease liabilities		2,785		3,168
Traffic acquisition cost		1,690		5,278
Interest payable		1,157		282
Liability related to purchased intangible asset		1,000		1,000
Other		11,564		12,351
Total other current liabilities	$	43,765	$	50,032