Balance Sheet Components

12 Months Ended

Dec. 31, 2022

5. Balance Sheet Components

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


		December 31,
	Estimated Useful Life	2022			2021
Software, including internally developed software	3 years	$	33,073		$	31,220
Computer equipment	3 to 4 years		18,622			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			52,837			55,645
Less: Accumulated depreciation and amortization			(49,624	)		(52,023	)
Property and equipment, net		$	3,213		$	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. Depreciation and amortization of internally developed software for 2022 and 2021 was $2,257 and $3,207, respectively.

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


	December 31,
	2022		2021
Accrued salary and payroll-related expenses	$	1,460	$	3,091
Accrued liabilities		535		962
Income taxes payable		464		336
Advanced billings and customer credits		1,016		1,123
Other		38		664
Total accrued expenses and other current liabilities	$	3,513	$	6,176

Advanced billings and customer credits at December 31, 2021 includes $0.8 million reclassified from the caption "Other" to conform to the current presentation.