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Certain Balance Sheet Components
 9 Months Ended
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Certain Balance Sheet Components Certain Balance Sheet Components
Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consisted of the following:
September 30,
2021		December 31,
2020
Prepaid expenses$12,210 $6,162 
Card program deposits2,167 2,174 
Other current assets5,482 3,125 
Prepaid expenses and other current assets$19,859 $11,461 
Property and Equipment, net
Property and equipment consisted of the following:
September 30,
2021		December 31,
2020
Leasehold improvements$8,110 8,110 
Computer equipment8,917 7,634 
Furniture and fixtures2,459 2,333 
Internally developed and purchased software2,905 1,299 
22,391 19,376 
Accumulated depreciation and amortization(12,200)(9,899)
Property and equipment, net$10,191 $9,477 
Depreciation and amortization expense was $0.8 million and $0.9 million for the three months ended September 30, 2021 and 2020, respectively, and $2.6 million and $2.6 million for the nine months ended September 30, 2021 and 2020, respectively.
The Company capitalized $0.1 million and $1.5 million as internal-use software costs during the three and nine months ended September 30, 2021, respectively. The Company did not capitalize any internal-use software costs during the three and nine months ended September 30, 2020, because development costs meeting capitalization criteria were not material during the respective periods.
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following:
September 30,
2021		December 31,
2020
Accrued costs of revenue$34,086 $24,529 
Reserve for contract contingencies and processing errors11,686 9,537 
Accrued compensation and benefits25,568 14,078 
Deferred revenue8,978 3,983 
Operating lease liabilities, current portion2,935 2,771 
Accrued professional services2,552 867 
Other accrued liabilities11,801 4,780 
Accrued expenses and other current liabilities$97,606 $60,545 
Other Liabilities
Other liabilities consisted of the following:
September 30,
2021		December 31,
2020
Deferred revenue, net of current portion$6,882 $8,865 
Other long-term liabilities1,196 1,587 
Other liabilities$8,078 $10,452