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, 2022	$	841
Charged to expense	864
Write-offs	(183)
Balance at March 31, 2023	$	1,522

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


	June 30, 2022		March 31, 2023
Capitalized internal-use software	$	193,156	$	232,049
Accumulated amortization	(131,171)		(153,675)
Capitalized internal-use software, net	$	61,985	$	78,374

Amortization of capitalized internal-use software costs is primarily included in Cost of revenues and amounted to $6,308 and $7,984 for the three months ended March 31, 2022 and 2023, respectively, and $18,523 and $22,504 for the nine months ended March 31, 2022 and 2023, respectively.


	June 30, 2022		March 31, 2023
Office equipment	$	4,365	$	4,372
Computer equipment	55,495		55,073
Furniture and fixtures	12,791		12,873
Software	8,785		9,947
Leasehold improvements	47,521		47,738
Time clocks rented by clients	6,711		7,951
Total	135,668		137,954
Accumulated depreciation	(72,829)		(77,887)
Property and equipment, net	$	62,839	$	60,067

Depreciation expense amounted to $4,098 and $4,633 for the three months ended March 31, 2022 and 2023, respectively, and $11,914 and $13,666 for the nine months ended March 31, 2022 and 2023, respectively.

The following table summarizes changes in goodwill during the nine months ended March 31, 2023:


	March 31, 2023
Balance at June 30, 2022	$	101,949
Measurement period adjustments	105
Balance at March 31, 2023	$	102,054

Refer to Note 4 for further details on current year acquisition activity.

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


	June 30, 2022		March 31, 2023		Weighted average useful life (years)
Proprietary technology	$	43,129	$	43,129	6.0
Client relationships	22,200		22,200		7.8
Non-solicitation agreements	1,600		1,600		3.1
Trade names	1,640		1,640		5.0
Total	68,569		68,569
Accumulated amortization	(23,094)		(31,405)
Intangible assets, net	$	45,475	$	37,164

Amortization expense for acquired intangible assets was $2,630 and $2,770 for the three months ended March 31, 2022 and 2023, respectively, and $5,982 and $8,311 for the nine months ended March 31, 2022 and 2023, respectively, and is included in Cost of revenues and General and administrative.

Future amortization expense for acquired intangible assets as of March 31, 2023 is as follows:


Remainder of fiscal 2023	$	2,637
Fiscal 2024	9,943
Fiscal 2025	8,888
Fiscal 2026	7,269
Fiscal 2027	4,893
Thereafter	3,534
Total	$	37,164


	June 30, 2022		March 31, 2023
Accrued payroll and personnel costs	$	84,897	$	86,699
Operating lease liabilities	8,399		7,663
Deferred revenue	13,548		23,475
Other	17,540		26,444
Total accrued expenses	$	124,384	$	144,281