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Condensed Consolidated Balance Sheet Components (Tables)
 6 Months Ended
Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Accounts Receivable
Accounts receivable and allowance for doubtful accounts consisted of the following (in thousands):
June 30, 2024December 31, 2023
Accounts receivable$5,801 $5,128 
Allowance for doubtful accounts(1,277)(1,061)
Accounts receivable, net$4,524 $4,067 
Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consisted of the following (in thousands):

June 30, 2024December 31, 2023
Indemnity escrow receivable(1)
$3,003 $1,581 
Prepaid insurance2,367 1,084 
Prepaid software1,804 1,484 
Term deposits (greater than 90 days)1,047 7,694 
Other prepaid expenses755 801 
Other current assets1,954 609 
Prepaid expenses and other current assets$10,930 $13,253 

(1) As of June 30, 2024 and December 31, 2023, the Company had an indemnity escrow receivable of $3.0 million and $1.6 million, respectively, in prepaid expenses and other current assets on the unaudited condensed consolidated balance sheets, which it expects to collect from the escrow related to the acquisition of IRA Services, Inc.
Property and Equipment, Net
Internal-use software, property and equipment, net consisted of the following (in thousands):

June 30,
2024		December 31,
2023
Capitalized internal-use software$8,995 $9,000 
Leasehold improvements1,208 866 
Furniture and fixtures535 485 
Computer equipment163 125 
$10,901 $10,476 
Less: accumulated depreciation and amortization(6,908)(5,284)
Internal-use software, and property and equipment, net$3,993 $5,192 
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consist of the following (in thousands):

June 30,
2024		December 31,
2023
Payable to client(1)
$1,669 $1,693 
Accrued taxes and deferred tax liabilities1,384 1,479 
Accrued other professional services790 696 
Accrued legal(2)
688 2,470 
Common stock unvested liability147 223 
Other current liabilities(3)
2,140 2,300 
Total$6,818 $8,861 

(1) Payable to client represents funds held on account for the benefit of custodial customers.
(2) Accrued legal included regular recurring legal fees and accruals for loss contingencies. See Note 8, "Commitments and Contingencies" for additional information.
(3) The Company includes contract liabilities within Other current liabilities on the condensed consolidated balance sheets. Contract liabilities consist of deferred revenue, which relates to amounts invoiced in advance of performance under a revenue contract. The total contract liabilities related to advance billings for data subscriptions of $0.9 million and $0.4 million as of June 30, 2024 and December 31, 2023, respectively, are recorded in accrued expenses and other current liabilities on the unaudited condensed consolidated balance sheets. The Company recognized $0.2 million and $0.3 million of revenue during the three and six months ended June 30, 2024 that was included in deferred revenue recorded in accrued expenses and other current liabilities at December 31, 2023.