Balance Sheet Components

12 Months Ended

Dec. 31, 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 December 31, 2021 and 2020:

	December 31,
	2021		2020
Credit card processing reserve	$	9,527	$	5,854
Prepaid expenses	5,681		3,772
Other current assets	1,496		865
Prepaid expenses and other current assets	$	16,704	$	10,491

The Company recorded an impairment charge of $3.4 million related to prepaid expenses and other current assets for the year ended December 31, 2020, in connection with a lease agreement for corporate facilities. There was no impairment charge for the year ended December 31, 2021.

Property and Equipment, Net

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

	December 31,
	2021		2020
Capitalized internal-use software	$	6,569	$	6,167
Computer equipment and servers	2,267		631
Furniture and fixtures	400		184
Leasehold improvements	114		114
Construction in progress	2,544		1,037
Finance lease right-of-use assets	5,226		—
Total property and equipment	17,120		8,133
Accumulated depreciation and amortization	(7,132)		(2,841)
Property and equipment, net	$	9,988	$	5,292

Depreciation and amortization expense related to property and equipment was $3.5 million, $1.6 million, and $0.7 million in 2021, 2020, and 2019, respectively.

Intangible Assets, Net

The components of intangible assets consisted of the following as of December 31, 2021:

	Weighted Average Remaining Useful Life (in years)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Developed technology	7.58	$	60,400	$	(3,460)	$	56,940
Customer relationships	2.58	26,200		(4,003)		22,197
Trademark and trade name	—	200		(200)		—
Intangible assets, net		$	86,800	$	(7,663)	$	79,137

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

	Year Ended December 31,
	2021
Beginning balance at December 31, 2020	$	—
Additions	86,800
Amortization	(7,663)
Ending balance at December 31, 2021	$	79,137

The following table summarizes amortization expense associated with finite-lived intangible assets recognized in the consolidated statements of operations and comprehensive loss for the year ended December 31, 2021 as follows:

	Year Ended December 31,
	2021
Cost of revenue	$	3,460
Sales and marketing	4,003
General and administrative	200
Total amortization expense	$	7,663

The following table outlines the estimated future amortization expense related to finite intangible assets as of December 31, 2021:

	Amount
2022	$	16,283
2023	16,283
2024	12,281
2025	7,550
2026	7,550
Thereafter	19,190
Total	$	79,137

Goodwill

The following table presents details of the Company’s goodwill for the year ended December 31, 2021:

	Goodwill
Balance as of December 31, 2020	$	—
Goodwill acquired	87,230
Goodwill measurement period adjustment (Note 3)	(385)
Balance as of December 31, 2021	$	86,845

Other Current Liabilities

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

	December 31,
	2021		2020
Accrued sales and marketing expenses	$	28,895	$	7,204
Accrued compensation	12,108		3,825
Accrued publisher fees	3,912		—
End-user liability, net	4,118		2,789
Accrued developer revenue share	1,655		907
Finance lease obligations, current	2,447		—
Other accrued expenses	11,584		4,893
Other current liabilities	$	64,719	$	19,618