Balance Sheet Components

9 Months Ended

Sep. 30, 2022

3. Balance Sheet Components

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


		September 30,			December 31,
	Estimated Useful Life	2022			2021
Software, including internally developed software	3 years	$	32,642		$	31,220
Computer equipment	3 to 4 years		18,628			18,681
Leasehold improvements	Shorter of useful life or lease term		512			4,138
Office equipment, furniture and fixtures	3 to 5 years		630			1,606
Total property and equipment			52,412			55,645
Less: Accumulated depreciation and amortization			(49,207	)		(52,023	)
Property and equipment, net		$	3,205		$	3,622

Computer equipment at December 31, 2021 includes $3.7 million reclassified from the caption "Finance lease right-of-use assets" to conform to the current presentation. Amortization of internally developed software and depreciation for the nine months ended September 30, 2022 and 2021 was $1,827 and $2,476, respectively.

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


	September 30,		December 31,
	2022		2021
Accrued salary and payroll-related expenses	$	1,370	$	3,091
Accrued liabilities		958		962
Income taxes payable		470		336
Advanced billings		373		334
Other		1,403		1,453
Total accrued expenses and other current liabilities	$	4,574	$	6,176