Balance Sheet Components

9 Months Ended

Sep. 30, 2020

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	2020			2019
Software, including internally developed software	3 years	$	29,416		$	27,974
Computer equipment	3 to 4 years		21,591			22,424
Finance lease ROU assets	Shorter of useful life or lease term		5,067			5,067
Leasehold improvements	Shorter of useful life or lease term		4,562			4,631
Office equipment, furniture and fixtures	3 to 5 years		1,883			1,986
Total property and equipment			62,519			62,082
Less: Accumulated depreciation and amortization			(56,550	)		(53,558	)
Property and equipment, net		$	5,969		$	8,524

Finance lease ROU assets consist of computer equipment. Amortization of internally developed software and depreciation for the nine months ended September 30, 2020 and 2019 was $3,991 and $4,237, respectively.

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

	September 30,		December 31,
	2020		2019
Accrued salary and payroll-related expenses	$	1,508	$	3,204
Deferred strategic agreement revenues		2,232		2,182
Accrued liabilities		970		1,165
Income taxes payable		370		480
Finance lease liabilities		68		601
Advanced billings		466		376
Sales and use tax payable		-		9
Other		1,504		993
Total accrued expenses and other current liabilities	$	7,118	$	9,010