Balance Sheet Components

12 Months Ended

Dec. 31, 2021

5. Balance Sheet Components

The following table shows the components of property and equipment as of the dates presented:


		December 31,
	Estimated Useful Life	2021			2020
Software, including internally developed software	3 years	$	31,220		$	29,843
Computer equipment	3 to 4 years		14,967			21,400
Finance lease ROU assets	4 years		3,714			5,067
Leasehold improvements	Shorter of useful life or lease term		4,138			4,181
Office equipment, furniture and fixtures	3 to 5 years		1,606			1,671
Total property and equipment			55,645			62,162
Less: Accumulated depreciation and amortization			(52,023	)		(56,685	)
Property and equipment, net		$	3,622		$	5,477

Finance lease ROU assets consist of computer equipment held under leases. Depreciation and amortization of internally developed software for 2021 and 2020 was $3,207 and $4,908, respectively.

The following table shows the components of accrued expenses and other current liabilities as of the dates presented:


	December 31,
	2021		2020
Accrued salary and payroll-related expenses	$	3,091	$	2,309
Deferred strategic agreement revenues		—		1,657
Accrued liabilities		962		848
Finance lease liabilities		—		15
Income taxes payable		336		—
Advanced billings		334		404
Other		1,453		1,319
Total accrued expenses and other current liabilities	$	6,176	$	6,552