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Other Financial Statement Information | 9 Months Ended
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Sep. 30, 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 September 30, | Nine Months Ended September 30,
|  | 2022 |  | 2021 |  | 2022 |  | 2021
Beginning balance |  | $ | 4,508 |  |  | $ | 5,114 |  |  | $ | 4,060 |  |  | $ | 5,256 |
Add: amounts recognized as a reduction of revenue |  | 2,099 |  |  | 1,884 |  |  | 6,292 |  |  | 4,911 |
Add: bad debt expense recognized in general and administrative expense |  | 2 |  |  | 146 |  |  | 142 |  |  | 177 |
Less: write-offs, net of recoveries |  | (2,190) |  |  | (2,415) |  |  | (6,075) |  |  | (5,615) |
Ending balance |  | $ | 4,419 |  |  | $ | 4,729 |  |  | $ | 4,419 |  |  | $ | 4,729 |
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):
| September 30, 2022 |  | December 31, 2021
Prepaid expenses | $ | 11,377 |  |  | $ | 10,968 |
Deferred cost of revenue | 2,029 |  |  | 1,819 |
Capitalized cloud computing development costs | 1,016 |  |  | 867 |
Other current assets | 2,202 |  |  | 2,935 |
Total prepaid expenses and other current assets | $ | 16,624 |  |  | $ | 16,589 |
Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following (in thousands):
| September 30, 2022 |  | December 31, 2021
Accrued payroll and related expenses | $ | 21,574 |  |  | $ | 21,858 |
Accrued vendor payables | 16,557 |  |  | 18,239
Accrued advertising | 8,543 |  |  | 426
Sales allowances | 4,287 |  |  | 4,862
Accrued sales, use and business taxes | 3,745 |  |  | 2,678
Other | 5,210 |  |  | 2,754
Total accrued expenses and other current liabilities | $ | 59,916 |  |  | $ | 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 September 30, | Nine Months Ended September 30,
|  | 2022 |  | 2021 |  | 2022 |  | 2021
Cost of revenue |  | $ | 1,966 |  |  | $ | 1,403 |  |  | $ | 6,220 |  |  | $ | 4,479 |
Sales and marketing |  | 1,754 |  |  | 1,401 |  |  | 5,508 |  |  | 4,199 |
Technology and development |  | 694 |  |  | 538 |  |  | 2,112 |  |  | 1,709 |
General and administrative |  | 840 |  |  | 433 |  |  | 2,347 |  |  | 1,217 |
Total depreciation and amortization expense |  | $ | 5,254 |  |  | $ | 3,775 |  |  | $ | 16,187 |  |  | $ | 11,604 |
Deferred revenue Deferred revenue as of September 30, 2022 and December 31, 2021 was $169.7 million and $147.9 million, respectively. Revenue recognized in the three months ended September 30, 2022 and 2021 that was included in deferred revenue as of June 30, 2022 and 2021 wa s $81.7 million and $79.4 million, respectively. Revenue recognized in the nine months ended September 30, 2022 and 2021, that was included in deferred revenue as of December 31, 2021 and 2020 was $146.5 million and $121.9 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.

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