Balance Sheet Components

12 Months Ended

Dec. 31, 2023

. Balance Sheet Components

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


		December 31,
	Estimated Useful Life	2023			2022
Software, including internally developed software	3 years	$	34,972		$	33,073
Computer equipment	3 to 4 years		18,080			18,622
Leasehold improvements	Shorter of useful life or lease term		512			512
Office equipment, furniture and fixtures	3 to 5 years		94			630
Total property and equipment			53,658			52,837
Less: Accumulated depreciation and amortization			(50,262	)		(49,624	)
Less: Accumulated impairment losses			(3,276	)		—
Property and equipment, net		$	120		$	3,213

Depreciation and amortization of internally developed software for the year ended December 31, 2023 and 2022 was $1,720 and $2,257, respectively.

During the fourth quarter of 2023, the Company concluded that indictors of impairment were present with respect to its sole asset group, which was determined by the Company to be the consolidated entity, due to the current economic environment and the Company’s history of recurring losses and negative operating cash flows. As a result, the Company compared the sum of undiscounted future cash flows of the asset group to its respective carrying amount and recorded an impairment loss on long-lived assets of $3,276 as the difference between the carrying amount of the asset group and its estimated fair value for the year ended December 31, 2023 in the consolidated statements of comprehensive loss. The Company estimated the fair value of long-lived assets using a direct comparison market approach valuation method based on recent observable transactions of comparable transactions and assets.

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


	December 31,
	2023		2022
Accrued salary and payroll-related expenses	$	872	$	1,460
Accrued liabilities		376		535
Income taxes payable		192		464
Advanced billings and customer credits (1)		636		1,016
Other		23		38
Total accrued expenses and other current liabilities	$	2,099	$	3,513

(1) During the year ended December 31, 2023 the Company wrote off customer credit balances of $443 as credits to bad debt expense. No customer credit balances were written off during the year ended December 31, 2022.