Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Schedule of Depreciation and Amortization

Depreciation and amortization expense is included in the following line items in the accompanying consolidated statements of operations for the years ended December 31, 2019, 2018 and 2017 (in thousands):



	2019		2018		2017
Cost of revenue	$	3,942	$	3,610	$	4,019
Sales and marketing	775		884		998
Research and development	353		371		424
General and administrative	1,266		1,229		1,137
	$	6,336	$	6,094	$	6,578

New Accounting Pronouncements



Standard	Description	Effect on the Financial Statements or Other Significant Matters
Standards that the Company adopted effective January 1, 2020
Financial Instruments:
Accounting Standards Update, or ASU, 2016-13, Financial Instruments - Credit Losses (Topic 326) Effective date: January 1, 2020	The standard replaces the incurred loss impairment methodology in current U.S. GAAP (defined below) with a methodology that reflects expected credit losses. The update is intended to provide financial statement users with more useful information about expected credit losses.	The Company adopted this standard effective January 1, 2020. The adoption did not have a material impact on its consolidated financial statements.
Intangibles:
ASU 2018-15, Intangibles -Goodwill and Other - Internal-Use Software (Subtopic 350-40) Effective date: January 1, 2020	This standard aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software.	The Company adopted this standard effective January 1, 2020. The adoption did not have a material impact on its consolidated financial statements.
Standards that the Company adopted effective January 1, 2019
Leases:
ASU 2016-02, Leases (Topic 842)	The standard requires that lessees recognize assets and liabilities for leases with lease terms greater than twelve months in the statement of financial position. The standard also requires improved disclosures to help users of financial statements better understand the amount, timing and uncertainty of cash flows arising from leases.	The Company adopted this standard effective January 1, 2019 using the alternate adoption method which allows for the initial application of the standard as of the adoption date. The reported results as of and for the year ended December 31, 2019 in the accompanying consolidated financial statements are presented under ASC 842, while prior period results have not been adjusted and are reported in accordance with historical accounting guidance in effect for those periods. The Company elected to use the package of three practical expedients, as well as the practical expedient to apply hindsight in determining lease terms. Refer to Note 5, "Leases," for additional information regarding the impact of adoption under ASC 842 on the Company's consolidated financial statements.

Changes in Allowance for Doubtful Accounts

The following table presents the changes in the Company's allowance for doubtful accounts during the years ended December 31, 2019, 2018 and 2017 (in thousands):



	Balance at Beginning of Period		Additions Charged To Expense	Deductions		Balance at End of Period
Allowance for doubtful accounts:
Year ended December 31, 2019	$	652	1,147	(1,066	)	$	733
Year ended December 31, 2018	$	609	991	(948	)	$	652
Year ended December 31, 2017	$	594	727	(712	)	$	609

Schedule of Property and Equipment

The estimated useful lives for significant property and equipment categories are generally as follows:



Purchased software, including capitalized software development costs	3 years
Computer hardware	3 years
Furniture and office equipment	3 to 5 years
Leasehold improvements	Lesser of remaining lease term or useful life

Property and equipment consisted of the following as of December 31, 2019 and 2018 (in thousands):



	2019			2018
Purchased software, including capitalized software development costs	$	13,965		$	16,239
Computer hardware	8,975			12,292
Furniture and office equipment	2,369			2,518
Leasehold improvements	7,244			7,396
Construction in process	46			457
	32,599			38,902
Less: accumulated depreciation	(23,002		)	(26,895		)
Property and equipment, net	$	9,597		$	12,007

Schedule of Intangible Assets

The estimated useful lives and amortization methodology used in computing amortization are as follows:



	Estimated Useful Lives	Amortization Methodology
Customer relationships	7 years	Straight-line
Acquired technology	7 years	Straight-line

Intangible assets consisted of the following as of December 31, 2019 and 2018 (in thousands):



	December 31, 2019
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Useful Life (in years)
Customer relationships	$	2,230	$	(1,598	)	$	632	7.0
Acquired technology	2,030		(1,377		)	653		7.0
Total	$	4,260	$	(2,975	)	$	1,285	7.0



	December 31, 2018
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Useful Life (in years)
Customer relationships	$	2,230	$	(1,279	)	$	951	7.0
Acquired technology	2,030		(1,087		)	943		7.0
Total	$	4,260	$	(2,366	)	$	1,894	7.0