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Condensed Consolidated Balance Sheet Components
 3 Months Ended
Mar. 31, 2023
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):

March 31,
2023		December 31,
2022
Prepaid insurance$1,636 $3,250 
Prepaid software1,293 1,406 
Other prepaid expenses1,315 1,546 
Other current assets1,638 2,177 
Prepaid expenses and other current assets$5,882 $8,379 
Property and Equipment, Net
Property and equipment, net consisted of the following (in thousands):
March 31,
2023		December 31,
2022
Computer equipment$66 $66 
Furniture and fixtures444 426 
Leasehold improvements437 387 
Total property and equipment$947 $879 
Less: accumulated depreciation(574)(520)
Property and equipment, net$373 $359 
The Company recorded depreciation expense related to property and equipment of less than $0.1 million for each of the three months ended March 31, 2023 and 2022.
As of March 31, 2023 and December 31, 2022, long-lived assets located outside of the United States were not material.
Internal-Use Software, Net
Capitalized internal-use software consists of the following (in thousands):
March 31,
2023		December 31,
2022
Capitalized internal-use software$9,063 $9,605 
Less: Accumulated amortization(2,694)(1,965)
Total capitalized internal-use software$6,369 $7,640 
For the three months ended March 31, 2023 and 2022, the Company recorded amortization expense on capitalized internal-use software placed in service of $0.7 million and less than $0.1 million, respectively. For the three months ended March 31, 2023, the Company recorded an impairment loss of $0.5 million, related to the capitalized costs of internally developed software, included in general and administrative expense within the unaudited condensed consolidated statements of operations.
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consist of the following (in thousands):
March 31,
2023		December 31,
2022
Accrued professional services$1,394 $1,299 
Accrued taxes and deferred tax liabilities954 1,006 
Common stock unvested liability453 589 
Other current liabilities3,083 3,527 
Total$5,884 $6,421