Balance Sheet Components

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Balance Sheet Components

Balance Sheet Components

Capitalized Implementation Costs

We capitalized cloud computing implementation costs for customer-relationship management, revenue management, and enterprise resource planning systems of $0 and $360 for the three months ended September 30, 2023 and 2022, respectively, and $71 and $1,392 for the nine months ended September 30, 2023 and 2022, respectively. The capitalized implementation costs are capitalized within other current assets and other assets on the condensed consolidated balance sheets. Amortization expense related to capitalized cloud computing

implementation costs was $238 and $133, for the three months ended September 30, 2023 and 2022, respectively, and $689 and $145 for the nine months ended September 30, 2023 and 2022, respectively.

Property and Equipment, Net

Property and equipment, net consists of the following:

		As of
	Estimated Useful Lives	September 30, 2023		December 31, 2022
Furniture and fixtures	5 years	$	960	$	960
Computers, software and equipment	3 years	1,518		1,458
Leasehold improvements	Shorter of estimated useful life or remaining term of lease	1,271		1,278
		3,749		3,696
Less: Accumulated depreciation and amortization		(3,001)		(2,804)
Total property and equipment, net		$	748	$	892

Depreciation and amortization expense for property and equipment was $65 and $76 for the three months ended September 30, 2023 and 2022, respectively, and $204 and $260 for the nine months ended September 30, 2023 and 2022, respectively.

Accrued Expenses

Accrued expenses consist of the following:

	As of
	September 30, 2023		December 31, 2022
Commission and variable compensation	$	22,510	$	24,207
Payroll and benefits	4,357		5,258
Other accrued expenses	15,844		16,511
Total accrued expenses	$	42,711	$	45,976