Balance Sheet Components

9 Months Ended

Sep. 30, 2021

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Balance Sheet Components

Balance Sheet Components

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following as of September 30, 2021 and December 31, 2020:

	September 30,		December 31,
	2021		2020
Credit card processing reserve	$	8,638	$	5,854
Prepaid expenses	4,979		3,772
Other current assets	3,692		865
Prepaid expenses and other current assets	$	17,309	$	10,491

Property and Equipment, Net

Property and equipment consisted of the following as of September 30, 2021 and December 31, 2020:

	September 30,		December 31,
	2021		2020
Capitalized internal-use software	$	6,569	$	6,167
Computer equipment and servers	5,416		631
Furniture and fixtures	360		184
Leasehold improvements	114		114
Construction in progress	2,877		1,037
Total property and equipment	15,336		8,133
Accumulated depreciation and amortization	(4,484)		(2,841)
Property and equipment, net	$	10,852	$	5,292

Depreciation and amortization expense related to property and equipment was $4.5 million and $0.5 million during the three months ended September 30, 2021 and 2020, respectively, and $4.6 million and $1.1 million during the nine months ended September 30, 2021 and 2020, respectively.

Intangible Assets, Net

The components of intangible assets consisted of the following as of September 30, 2021:

	Weighted Average Remaining Useful Life (in years)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Developed technology	7.79	$	60,400	$	(1,573)	$	58,827
Customer relationships	2.79	26,200		(1,819)		24,381
Trademark and trade name	0.04	200		(167)		33
Intangible assets, net		$	86,800	$	(3,559)	$	83,241

The following table sets forth the activity related to finite-lived intangible assets:

	Nine Months Ended September 30,
	2021
Beginning balance at December 31, 2020	$	—
Additions	86,800
Amortization	(3,559)
Ending balance at September 30, 2021	$	83,241

The following table summarizes amortization expense associated with finite-lived intangible assets recognized in the consolidated statements of operations for the three and nine months ended September 30, 2021 as follows:

	Three and Nine Months Ended September 30,
	2021
Cost of revenue	$	1,573
Sales and marketing	1,819
General and administrative	167
Total amortization expense	$	3,559

The following table outlines the estimated future amortization expense related to finite intangible assets as of September 30, 2021:

	Amount
2021	$	4,104
2022	16,283
2023	16,283
2024	12,281
2025	7,550
Thereafter	26,740
Total	$	83,241

Goodwill

The following table presents details of the Company’s goodwill for the nine months ended September 30, 2021:

	Goodwill
Balance at December 31, 2020	$	—
Goodwill acquired	87,230
Balance as of September 30, 2021	$	87,230

Other Current Liabilities

Other current liabilities consisted of the following as of September 30, 2021 and December 31, 2020:

	September 30,		December 31,
	2021		2020
Accrued sales and marketing expenses	$	22,438	$	7,204
Accrued compensation	14,458		3,825
Accrued publisher fees	12,736		—
End-user liability, net	4,358		2,789
Accrued developer revenue share	1,505		907
Short-term lease obligations	3,956		—
Other accrued expenses	10,706		4,893
Other current liabilities	$	70,157	$	19,618