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Balance Sheet Information | 6 Months Ended
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Dec. 31, 2021
Balance Sheet Related Disclosures [Abstract] |
Balance Sheet Information | (5) Balance Sheet Information The following tables provide details of selected consolidated balance sheet items: Activity in the allowance for credit losses related to accounts receivable was as follows:
Balance at June 30, 2021 | $ | 800
Charged to expense | 103
Write-offs | (97) |
Balance at December 31, 2021 | $ | 806
Capitalized internal-use software and accumulated amortization were as follows:
| June 30, 2021 |  | December 31, 2021
Capitalized internal-use software | $ | 150,922 |  |  | $ | 171,226 |
Accumulated amortization | (105,904) |  |  | (118,119) |
Capitalized internal-use software, net | $ | 45,018 |  |  | $ | 53,107 |
Amortization of capitalized internal-use software costs is included in Cost of revenues and amounted to $5,882 and $6,087 for the three months ended December 31, 2020 and 2021, respectively, and $11,268 and $12,215 for the six months ended December 31, 2020 and 2021. Property and equipment, net consist of the following:
| June 30, 2021 |  | December 31, 2021
Office equipment | $ | 5,211 |  |  | $ | 5,709 |
Computer equipment | 45,420 |  |  | 50,883 |
Furniture and fixtures | 13,104 |  |  | 12,791 |
Software | 6,641 |  |  | 7,494 |
Leasehold improvements | 46,814 |  |  | 47,192 |
Time clocks rented by clients | 5,399 |  |  | 6,039 |
Total | 122,589 |  |  | 130,108 |
Accumulated depreciation | (62,754) |  |  | (67,683) |
Property and equipment, net | $ | 59,835 |  |  | $ | 62,425 |
Depreciation expense amounted to $4,014 and $3,974 for the three months ended December 31, 2020 and 2021, respectively, and $8,019 and $7,816 for the six months ended December 31, 2020 and 2021, respectively. The following table summarizes changes in goodwill during the six months ended December 31, 2021:
| December 31, 2021
Balance at June 30, 2021 | $ | 33,650
Additions attributable to acquisition | 34,676
Balance at December 31, 2021 | $ | 68,326
Refer to Note 4 for further details on the current year acquisition. The Company’s amortizable intangible assets and estimated useful lives are as follows:
| June 30, 2021 |  | December 31, 2021 |  | Weighted average useful life (years)
Proprietary technology | $ | 6,129 |  |  | $ | 27,329 |  |  | 6.6
Client relationships | 19,200 |  |  | 22,300 |  |  | 7.8
Non-solicitation agreements | 1,600 |  |  | 1,600 |  |  | 3.1
Trade names | 440 |  |  | 1,640 |  |  | 5.0
Total | 27,369 |  |  | 52,869 |  |  |
Accumulated amortization | (14,342) |  |  | (17,694) |  |  |
Intangible assets, net | $ | 13,027 |  |  | $ | 35,175 |  |  |
Amortization expense for acquired intangible assets was $940 and $2,000 for the three months ended December 31, 2020 and 2021, respectively, and $1,784 and $3,352 for the six months ended December 31, 2020 and 2021 respectively. Future amortization expense for acquired intangible assets as of December 31, 2021 is as follows:
Remainder of fiscal 2022 | $ | 3,981 |
Fiscal 2023 | 7,808 |
Fiscal 2024 | 6,803 |
Fiscal 2025 | 5,748 |
Fiscal 2026 | 4,129 |
Thereafter | 6,706 |
Total | $ | 35,175 |
The components of accrued expenses were as follows:
| June 30, 2021 |  | December 31, 2021
Accrued payroll and personnel costs | $ | 73,969 |  | $ | 46,764
Operating lease liabilities | 7,549 |  | 6,450
Deferred revenue | 9,442 |  | 11,792
Other | 12,149 |  | 14,501
Total accrued expenses | $ | 103,109 |  | $ | 79,507

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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