Prepaid expenses and other current assets as of June 30, 2023 and December 31, 2022 consisted of the following:


	June 30, 2023		December 31, 2022
Prepaid operating expenses	$	257,851	$	225,756
Rent deposit	54,826		55,981
VAT receivable associated with SAIT	94,739		71,742
Tax credit receivable (short-term)	66,135		218,239
Miscellaneous receivable	28,829		8,368
Prepaid expenses and other current assets	$	502,380	$	580,086

Capitalized internal-use software, net as of June 30, 2023 and December 31, 2022 consisted of the following:


	Useful Lives	June 30, 2023		December 31, 2022
Internally developed software	5 Years	$	3,633,451	$	3,314,450
Less accumulated depreciation		(2,153,727)		(1,895,778)
Capitalized internal-use software, net		$	1,479,724	$	1,418,672

Amortization expense is recognized on a straight-line basis and for the three months ended June 30, 2023 and 2022 totaled $138 thousand and $127 thousand, respectively. Amortization expense is recognized on a straight-line basis and for the six months ended June 30, 2023 and 2022 totaled $279 thousand and $246 thousand, respectively.

The Company determined that as of June 30, 2023, $17 thousand of capitalized internal-use software was impaired. The impaired capitalized internal-use software was expensed to Research and development during the six months ended June 30, 2023.

Property and equipment, net as of June 30, 2023 and December 31, 2022 consisted of the following:


	Useful Lives	June 30, 2023		December 31, 2022
Computer equipment	3-4 Years	$	147,978	$	148,832
Furniture and fixtures	10 Years	27,698		27,220
Mobile hardware	2.5 years	—		297,150
Property and equipment, gross		175,676		473,202
Less accumulated depreciation		(104,090)		(172,538)
Property and equipment, net		$	71,586	$	300,664

Depreciation expense is recognized on a straight-line basis and for the three months ended June 30, 2023 and 2022 totaled $11 thousand and $42 thousand, respectively. Depreciation expense is recognized on a straight-line basis and for the six months ended June 30, 2023 and 2022 totaled $53 thousand and $52 thousand, respectively.

On April 26, 2023, the Company sold a portion of the mobile hardware for a gross sales price of $180 thousand and a gain of $108 thousand. On May 26, 2023, the Company sold another portion of the mobile hardware for a gross sales price of $197 thousand and a gain of $108 thousand.

Accrued expenses as of June 30, 2023 and December 31, 2022 consisted of the following:


	June 30, 2023		December 31, 2022
Compensation payable	$	312,328	$	171,851
Commission liability	33,299		58,771
Accrued employee taxes	282,641		591,992
Accrued mobile expenses	—		177,099
Other accrued liabilities	34,191		100,111
Accrued expenses	$	662,459	$	1,099,824