Balance Sheet Components

9 Months Ended

Sep. 30, 2019

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	2019			2018
Software, including internally developed software	3 years	$	27,710		$	25,518
Computer equipment	3 to 4 years		22,619			22,714
Finance lease ROU assets	Shorter of useful life or lease term		5,067			5,067
Leasehold improvements	Shorter of useful life or lease term		4,645			4,778
Office equipment, furniture and fixtures	3 to 5 years		1,987			2,140
Total property and equipment			62,028			60,217
Less: Accumulated depreciation and amortization			(52,265	)		(48,402	)
Property and equipment, net		$	9,763		$	11,815

Finance lease ROU assets consist of computer equipment and were previously included in the “Computer equipment” line in filings for periods prior to 2019. Depreciation and amortization of internally developed software for the nine months ended September 30, 2019 and 2018 was $4,237 and $5,056, respectively.

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

	September 30,		December 31,
	2019		2018
Accrued salary and payroll-related expenses	$	2,972	$	3,695
Deferred strategic agreement revenues		2,721		934
Accrued liabilities		1,983		1,249
Income taxes payable		636		883
Finance lease liabilities		777		866
Advanced billings		437		859
Customer advances		282		432
Sales and use tax payable		4		244
Deferred rent		—		538
Other		909		932
Total accrued expenses and other current liabilities	$	10,721	$	10,632