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Balance Sheet Information

6 Months Ended

Dec. 31, 2019

(4) Balance Sheet Information

The following tables provide details of selected consolidated balance sheet items:

Activity in the allowance for doubtful accounts was as follows:


Balance at June 30, 2019	$	473
Charged to expense		63
Write-offs		(48)
Balance at December 31, 2019	$	488

Capitalized internal-use software and accumulated amortization were as follows:


	June 30,		December 31,
	2019		2019
Capitalized internal-use software	$	90,991	$	104,182
Accumulated amortization		(63,505)		(72,563)
Capitalized internal-use software, net	$	27,486	$	31,619

Amortization of capitalized internal-use software costs is included in Cost of revenues and amounted to $4,418 and $4,690 for the three months ended December 31, 2018 and 2019, respectively, and $8,630 and $9,147 for the six months ended December 31, 2018 and 2019, respectively.

Property and equipment, net consist of the following:


	June 30,		December 31,
	2019		2019
Office equipment	$	4,406	$	4,490
Computer equipment		36,798		42,344
Furniture and fixtures		11,857		12,682
Software		6,332		6,638
Leasehold improvements		44,350		44,697
Time clocks rented by clients		4,679		4,893
Total		108,422		115,744
Accumulated depreciation		(38,366)		(44,654)
Property and equipment, net	$	70,056	$	71,090

Depreciation expense amounted to $3,588 and $4,076 for the three months ended December 31, 2018 and 2019, respectively, and $7,045 and $7,989 for the six months ended December 31, 2018 and 2019, respectively.

The Company’s amortizable intangible assets and estimated useful lives are as follows:



	June 30,		December 31,		Useful
	2019		2019		Life
Client relationships	$	18,130	$	18,130	7 - 9 years
Non-solicitation agreements		600		600	2 - 4 years
Total		18,730		18,730
Accumulated amortization		(7,979)		(9,104)
Intangible assets, net	$	10,751	$	9,626

Amortization expense for acquired intangible assets was $563 and $562 for the three months ended December 31, 2018 and 2019, respectively, and $1,126 and $1,125 for the six months ended December 31, 2018 and 2019, respectively.

Future amortization expense for acquired intangible assets as of December 31, 2019 is as follows:


Remainder of fiscal 2020	$	1,126
Fiscal 2021		2,251
Fiscal 2022		2,232
Fiscal 2023		2,118
Fiscal 2024		1,356
Thereafter		543
Total	$	9,626

The components of accrued expenses were as follows:


	June 30,		December 31,
	2019		2019
Accrued payroll and personnel costs	$	39,095	$	36,341
Operating lease liabilities		—		7,694
Deferred revenue		5,572		7,405
Other		12,958		11,413
Total accrued expenses	$	57,625	$	62,853