SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of allowance for doubtful accounts

The following table presents changes in the allowance for credit losses (in thousands):

	Year Ended December 31,
	2023		2022		2021
Beginning balance	$	1,808	$	1,327	$	587
Credit loss expense	1,704		2,399		1,702
Write-offs, net of recoveries	(1,273)		(1,918)		(962)
Ending balance	$	2,239	$	1,808	$	1,327

Schedule of property and equipment, useful life

Depreciation of property and equipment is determined using the straight-line method over the estimated useful lives of the applicable assets, which are as follows:

Computer equipment:	2–3 years
Furniture and fixtures:	5 years
Leasehold improvements:	Lesser of estimated useful life or life of the lease

Significant components of property and equipment are as follows (in thousands):

	December 31,
	2023		2022
Computer equipment	$	26,580	$	26,260
Leasehold improvements	8,514		7,863
Furniture and fixtures	1,269		1,273
Construction in progress	27		41
Property and equipment, gross	36,390		35,437
Less accumulated depreciation and amortization	(33,067)		(29,521)
Property and equipment, net	$	3,323	$	5,916

Schedule of indefinite-lived intangible assets

Capitalized software development costs are as follows (in thousands):

	December 31,
	2023		2022
Capitalized software development costs, gross	$	46,373	$	32,895
Less accumulated amortization	(21,730)		(12,970)
Capitalized software development costs, net	$	24,643	$	19,925

Schedule of debt issuance costs

Deferred debt issuance costs related to our lines of credit included in other long-term assets are as follows (in thousands):

	December 31,
	2023		2022
Debt issuance costs, gross	$	839	$	791
Less accumulated amortization	(780)		(593)
Debt issuance costs, net	$	59	$	198

Deferred debt issuance costs related to our Notes included in debt are as follows (in thousands):

	December 31,
	2023		2022
Debt issuance costs, gross	$	7,275	$	7,275
Less accumulated amortization	(4,779)		(3,322)
Debt issuance costs, net	$	2,496	$	3,953

Schedule of future amortization of debt issuance costs

Future amortization of debt issuance costs is as follows (in thousands):

Years Ending December 31,	Amortization
2024	1,462
2025	1,034
Total	$	2,496

Schedule of restructuring costs

Schedule of deferred costs