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v3.23.1

Other Financial Statement Information (Tables) | 3 Months Ended
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Mar. 31, 2023
Other Financial Information [Abstract] |
Summary of Changes in the Allowance | Changes in the allowances consisted of the following (in thousands):
| Three Months Ended March 31,
|  | 2023 |  | 2022
|  |  |  | (Restated)
Beginning balance |  | $ | 4,730 |  |  | $ | 4,060 |
Add: amounts recognized as a reduction of revenue |  | 2,116 |  |  | 1,721 |
Add: allowance for credit losses recognized in general and administrative expense |  | 64 |  |  | 73 |
Less: write-offs, net of recoveries |  | (2,040) |  |  | (2,221) |
Ending balance |  | $ | 4,870 |  |  | $ | 3,633 |
Summary of Prepaid Expenses and Other Current Assets | Prepaid expenses and other current assets consisted of the following (in thousands):
|  | March 31, 2023 |  | December 31, 2022
Prepaid expenses |  | $ | 12,423 |  |  | $ | 10,624 |
|  | March 31, 2023 |  | December 31, 2022
Deferred cost of revenue |  | 3,461 |  |  | 1,915 |
Capitalized cloud computing development costs |  | 1,176 |  |  | 1,407 |
Income tax receivable |  | 217 |  |  | 760 |
Other current assets |  | 2,304 |  |  | 1,993 |
Total prepaid expenses and other current assets |  | $ | 19,581 |  |  | $ | 16,699 |
Summary of Accrued Expenses and Other Current Liabilities | Accrued expenses and other current liabilities consisted of the following (in thousands):
|  | March 31, 2023 |  | December 31, 2022
Accrued payroll and related expenses |  | $ | 18,731 |  |  | $ | 27,822 |
Accrued vendor payables |  | 20,715 |  |  | 15,531
Accrued advertising |  | 66 |  |  | 1,071
Sales allowances |  | 4,512 |  |  | 4,426
Accrued sales, use and business taxes |  | 3,746 |  |  | 3,838
Other |  | 3,912 |  |  | 4,685
Total accrued expenses and other current liabilities |  | $ | 51,682 |  |  | $ | 57,373 |
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):
| Three Months Ended March 31,
|  | 2023 |  | 2022
|  |  |  | (Restated)
Cost of revenue |  | $ | 2,622 |  |  | $ | 2,070 |
Sales and marketing |  | 1,257 |  |  | 1,875 |
Technology and development |  | 858 |  |  | 726 |
General and administrative |  | 832 |  |  | 723 |
Total depreciation and amortization expense |  | $ | 5,569 |  |  | $ | 5,394 |

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