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Other Financial Statement Information
 3 Months Ended
Mar. 31, 2022
Other Financial Information [Abstract]  
Other Financial Statement Information Other Financial Statement Information
Accounts Receivable
Changes in the allowance consisted of the following (in thousands):
Three Months Ended March 31,
20222021
Beginning balance$4,060 $5,256 
Add: amounts recognized as a reduction of revenue1,722 1,582 
Add: bad debt expense recognized in general and administrative expense72 15 
Less: write-offs, net of recoveries(2,221)(2,144)
Ending balance$3,633 $4,709 
The allowance recognized as a reduction of revenue primarily relates to our installment plan receivables for which we expect we will not be entitled to a portion of the transaction price based on our historical experience with similar transactions. The allowance recognized against general and administrative expense represents an allowance relating to receivables from partners that are no longer considered collectible.
Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consisted of the following (in thousands):
March 31, 2022December 31, 2021
Prepaid expenses$15,409 $10,968 
Deferred cost of revenue3,702 1,819 
Capitalized cloud computing development costs1,080 867 
Other current assets2,981 2,935 
Total prepaid expenses and other current assets$23,172 $16,589 
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in thousands):
March 31, 2022December 31, 2021
Accrued payroll and related expenses$16,316 $21,858 
Accrued vendor payables19,729 18,239
Accrued advertising10,157 426
Sales allowances4,771 4,862
Accrued sales, use and business taxes2,725 2,678
Other2,811 2,754
Total accrued expenses and other current liabilities$56,509 $50,817 
Depreciation and Amortization
Depreciation and amortization expense of our property and equipment, including capitalized internal-use software, and intangible assets consisted of the following (in thousands):
Three Months Ended March 31,
20222021
Cost of revenue$2,070 $1,678 
Sales and marketing1,875 1,475 
Technology and development726 587 
General and administrative723 426 
Total depreciation and amortization expense$5,394 $4,166 
Deferred revenue
Deferred revenue as of March 31, 2022 and December 31, 2021 was $165.0 million and $147.9 million, respectively. Revenue recognized in the three months ended March 31, 2022 and 2021 that was included in deferred revenue at the beginning of the year was $81.9 million and $69.7 million, respectively.
We have omitted disclosure on the transaction price allocated to remaining performance obligations and estimated timing of revenue recognition as our contracts with customers that have a duration of more than one year are immaterial.