Balance Sheet Components

3 Months Ended

Apr. 30, 2022

Supplemental Balance Sheet Disclosures [Abstract]

Balance Sheet Components

5. Balance Sheet Components

Other assets, non-current are comprised of the following (in thousands):

	As of
	April 30, 2022		January 31, 2022
Property and equipment, net	$	17,499	$	15,897
Operating lease right-of-use assets		14,715		15,420
Other assets, non-current		2,615		2,643
Other assets, non-current	$	34,829	$	33,960

Property and Equipment, Net

Property and equipment, net are included in other assets, non-current in the condensed consolidated balance sheets and are comprised of the following (in thousands):

	Estimated	As of
	Useful life	April 30, 2022			January 31, 2022
Furniture and fixtures	5 years	$	1,277		$	1,266
Computers, equipment and software	3 years		534			532
Capitalized internal-use software development costs	5 years		15,338			12,209
Leasehold improvements	Shorter of useful life or lease term		5,008			5,008
Construction in progress(1)			-			655
Total property and equipment			22,157			19,670
Less: accumulated depreciation and amortization			(4,658	)		(3,773	)
Property and equipment, net		$	17,499		$	15,897

(1) This represents internal-use software not yet available for general release.

Total depreciation and amortization expense for the three months ended April 30, 2022 and 2021 was $0.9 million and $0.4 million, respectively.

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities are comprised of the following (in thousands):

	As of
	April 30, 2022		January 31, 2022
Accrued expenses	$	5,339	$	3,925
Operating lease liabilities		3,186		3,130
Other current liabilities		1,476		617
Total accrued expenses and other current liabilities	$	10,001	$	7,672

Accrued Compensation and Benefits

Accrued compensation and benefits are comprised of the following (in thousands):

	As of
	April 30, 2022		January 31, 2022
Accrued commissions	$	11,787	$	15,993
Accrued vacation		17,674		15,970
Accrued payroll and withholding taxes		11,104		18,885
ESPP employee contribution		7,654		2,709
Accrued bonus		1,793		2,632
Other		599		750
Total accrued compensation and benefits	$	50,611	$	56,939

Deferred Contract Acquisition Costs

The following table summarizes the activity of deferred contract acquisition costs (in thousands):

	As of
	April 30, 2022			April 30, 2021
Beginning balance	$	89,331		$	50,245
Capitalization of contract acquisition costs		15,212			10,086
Amortization of deferred contract acquisition costs		(9,138	)		(4,597	)
Ending balance	$	95,405		$	55,734
Deferred contract acquisition costs, current	$	32,200		$	17,098
Deferred contract acquisition costs, non-current		63,205			38,636
Total deferred contract acquisition costs	$	95,405		$	55,734

There were no impairment losses recognized for deferred contract acquisition costs during the three months ended April 30, 2022 and 2021.