Condensed Consolidated Balance Sheet Components

9 Months Ended

Sep. 30, 2023

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, 2023		December 31, 2022
Prepaid insurance	$	2,889	$	3,250
Prepaid software	1,455		1,406
Other prepaid expenses	951		1,546
Certificates of deposit	3,131		—
Other current assets	1,722		2,177
Prepaid expenses and other current assets	$	10,148	$	8,379

Internal-Use Software, Net

Capitalized internal-use software consists of the following (in thousands):


	September 30, 2023		December 31, 2022
Capitalized internal-use software	$	9,062	$	9,605
Less: Accumulated amortization	(4,039)		(1,965)
Total capitalized internal-use software	$	5,023	$	7,640

For the three and nine months ended September 30, 2023, the Company recorded amortization expense on capitalized internal-use software placed in service of $0.7 million and $2.1 million, respectively. The Company recorded $0.5 million of impairment loss for developed software that will no longer be put into service, included in general and administrative expense within the unaudited condensed consolidated statements of operations during the nine months ended September 30, 2023. No impairment was recorded for the three months ended September 30, 2023. For the three and nine months ended September 30, 2022, the Company recorded amortization expense on capitalized internal-use software placed in service of $0.4 million and $1.3 million, respectively.

Accrued Expenses and Other Current Liabilities

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


	September 30, 2023		December 31, 2022
Accrued professional services	$	3,200	$	1,380
Contingent liability	1,100		1,500
Accrued taxes and deferred tax liabilities	1,403		1,006
Common stock unvested liability	259		589
Other current liabilities	2,159		1,946
Total	$	8,121	$	6,421