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Condensed Consolidated Balance Sheet Components
 9 Months Ended
Sep. 30, 2022
Regulated Operations [Abstract]  
Condensed Consolidated Balance Sheet Components Condensed Consolidated Balance Sheet Components
Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consisted of the following (in thousands):

September 30,
2022		December 31,
2021
Prepaid expenses$7,781 $3,162 
Other current assets1,744 1,986 
Prepaid expenses and other current assets$9,525 $5,148 
Property and Equipment, Net
Property and equipment, net consisted of the following (in thousands):
September 30,
2022		December 31,
2021
Computer equipment$67 $336 
Furniture and fixtures386 621 
Leasehold improvements291 320 
Total property and equipment$744 $1,277 
Less: accumulated depreciation(472)(780)
Property and equipment, net$272 $497 

For the three and nine months ended September 30, 2022, the Company recorded depreciation expense related to property and equipment amounting to $0.1 million and $0.2 million, respectively. For the three and nine months ended September 30, 2021, the Company recorded depreciation expense related to property and equipment amounting to $0.1 million and $0.3 million, respectively. For the three and nine months ended September 30, 2022, the Company also recorded impairment loss of $0 and $0.2 million, respectively, primarily related to leasehold improvements and furniture and fixtures, included in general and administrative expense within the unaudited condensed consolidated statements of operations.
Internal-Use Software, Net
Capitalized internal-use software consists of the following (in thousands):
September 30,
2022		December 31,
2021
Capitalized internal-use software$8,239 $2,860 
Less: Accumulated amortization(1,516)(169)
Total capitalized internal-use software$6,723 $2,691 
For the three and nine months ended September 30, 2022, the Company recorded amortization expense on capitalized internal-use software placed in service amounting to $0.4 million and $1.3 million, respectively. For the three and nine months ended September 30, 2021, the Company recorded amortization expense on capitalized internal-use software placed in service amounting to $0.1 million and $0.1 million, respectively.

Accrued Expenses and Other Current Liabilities

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

September 30,
2022		December 31,
2021
Accrued professional services$2,182 $1,798 
Accrued payments related to acquisitions and financing— 1,134 
Accrued taxes and deferred tax liabilities1,085 1,421 
Common stock unvested liability987 786 
Other current liabilities3,456 3,204 
Total$7,710 $8,343