Balance Sheet Components

6 Months Ended

Jul. 31, 2022

Supplemental Balance Sheet Disclosures [Abstract]

Balance Sheet Components

5. Balance Sheet Components

Other Assets, Non-Current

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

	As of
	July 31, 2022		January 31, 2022
Property and equipment, net	$	19,347	$	15,897
Operating lease right-of-use assets		14,004		15,420
Other		2,608		2,643
Total other assets, non-current	$	35,959	$	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	July 31, 2022			January 31, 2022
Furniture and fixtures	5 years	$	1,278		$	1,266
Computers, equipment and software	3 years		534			532
Capitalized internal-use software development costs	5 years		18,168			12,209
Leasehold improvements	Shorter of useful life or lease term		5,058			5,008
Construction in progress(1)			8			655
Total property and equipment			25,046			19,670
Less: accumulated depreciation and amortization			(5,699	)		(3,773	)
Property and equipment, net		$	19,347		$	15,897

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

Total depreciation and amortization expense for the three months ended July 31, 2022 and 2021 was $1.0 million and $0.5 million, respectively. Total depreciation and amortization expense for the six months ended July 31, 2022 and 2021 was $1.9 million and $0.9 million, respectively.

Accrued Expenses and Other Current Liabilities

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

	As of
	July 31, 2022		January 31, 2022
Accrued expenses	$	2,557	$	3,925
Operating lease liabilities		3,244		3,130
Other current liabilities		1,570		617
Total accrued expenses and other current liabilities	$	7,371	$	7,672

Accrued Compensation and Benefits

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

	As of
	July 31, 2022		January 31, 2022
Accrued commissions	$	17,066	$	15,993
Accrued vacation		19,128		15,970
Accrued payroll and withholding taxes		11,560		18,885
ESPP employee contributions		4,078		2,709
Accrued bonus		2,359		2,632
Other		787		750
Total accrued compensation and benefits	$	54,978	$	56,939

Deferred Contract Acquisition Costs

The following table summarizes the activity of deferred contract acquisition costs for six months ended July 31, 2022 and 2021 (in thousands):

	As of
	July 31, 2022			July 31, 2021
Beginning balance	$	89,331		$	50,245
Capitalization of contract acquisition costs		39,668			26,333
Amortization of deferred contract acquisition costs		(19,980	)		(10,129	)
Ending balance		109,019			66,449
Deferred contract acquisition costs, current	$	36,219		$	20,481
Deferred contract acquisition costs, non-current		72,800			45,968
Total deferred contract acquisition costs	$	109,019		$	66,449

There were no impairment losses recognized for deferred contract acquisition costs during the three and six months ended July 31, 2022 and 2021.

Other Liabilities, Non-Current

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

	As of
	July 31, 2022		January 31, 2022
Operating lease liabilities, non-current	$	13,835	$	15,483
Other		554		351
Total other liabilities, non-current	$	14,389	$	15,834