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Other Financial Statement Information (Tables) | 12 Months Ended
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Dec. 31, 2021
Other Financial Information [Abstract] |
Summary of Changes in the Allowance | Changes in the allowance consisted of the following (in thousands):
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Beginning balance | $ | 5,256 |  |  | $ | 2,461 |  |  | $ | 1,939 |
Add: amounts recognized as a reduction of revenue | 6,610 |  |  | 6,493 |  |  | 2,996 |
(Less) add: bad debt expense recognized in general and administrative expense | (279) |  |  | 2,170 |  |  | — |
Less: write-offs, net of recoveries | (7,527) |  |  | (5,868) |  |  | (2,474) |
Ending balance | $ | 4,060 |  |  | $ | 5,256 |  |  | $ | 2,461 |
Summary of Prepaid Expenses and Other Current Assets | Prepaid expenses and other current assets consisted of the following (in thousands):
| As of December 31,
| 2021 |  | 2020
Prepaid expenses | $ | 10,957 |  |  | $ | 7,177 |
Deferred cost of revenue | 1,819 |  |  | 1,967 |
Capitalized cloud computing development costs | 867 |  |  | — |
Income tax receivable | 831 |  |  | 716 |
Other current assets | 2,115 |  |  | 676 |
Total prepaid expenses and other current assets | $ | 16,589 |  |  | $ | 10,536 |
Summary of Accrued Expenses and Other Current Liabilities | Accrued expenses and other current liabilities consisted of the following (in thousands):
| As December 31,
| 2021 |  | 2020
Accrued payroll and related expenses | $ | 21,858 |  |  | $ | 16,135 |
Accrued vendor payables | 18,239 |  |  | 10,854 |
Derivative liabilities and hybrid debt | — |  |  | 5,131 |
Sales allowances | 4,862 |  |  | 4,856 |
Accrued sales, use and business taxes | 2,678 |  |  | 1,789 |
Other | 3,180 |  |  | 2,263 |
Total accrued expenses and other current liabilities | $ | 50,817 |  |  | $ | 41,028 |
Schedule of Changes in Sales Allowance | Changes in sales allowances relating to charge-backs, sales credits and refunds consisted of the following (in thousands):
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Beginning balance | $ | 4,856 |  |  | $ | 4,651 |  |  | $ | 4,483 |
Add: increase in sales allowances | 7,998 |  |  | 9,976 |  |  | 10,387 |
Less: utilization of reserves | (7,992) |  |  | (9,771) |  |  | (10,219) |
Ending balance | $ | 4,862 |  |  | $ | 4,856 |  |  | $ | 4,651 |
Summary of Depreciation and Amortization Expense | Depreciation and amortization expense of our property and equipment, including capitalized internal-use software, and intangible assets consisted of the following (in thousands):
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Cost of revenue | $ | 6,430 |  |  | $ | 8,324 |  |  | $ | 6,773 |
Sales and marketing | 6,017 |  |  | 6,913 |  |  | 6,469 |
Technology and development | 2,361 |  |  | 2,800 |  |  | 1,055 |
General and administrative | 1,878 |  |  | 2,060 |  |  | 2,093 |
Total depreciation and amortization expense | $ | 16,686 |  |  | $ | 20,097 |  |  | $ | 16,390 |

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