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Other Financial Statement Information (Tables) | 6 Months Ended
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Jun. 30, 2023
Other Financial Information [Abstract] |
Summary of Changes in the Allowance | Changes in the allowances consisted of the following (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
|  | 2023 |  | 2022 |  | 2023 |  | 2022
|  |  |  | (Restated) |  |  |  | (Restated)
Beginning balance |  | $ | 4,870 |  |  | $ | 3,633 |  |  | $ | 4,730 |  |  | $ | 4,060 |
Add: amounts recognized as a reduction of revenue |  | 3,962 |  |  | 2,471 |  |  | 6,078 |  |  | 4,193 |
Add: allowance for credit losses recognized in general and administrative expense |  | 425 |  |  | 68 |  |  | 489 |  |  | 140 |
Less: write-offs, net of recoveries |  | (3,523) |  |  | (1,664) |  |  | (5,563) |  |  | (3,885) |
Ending balance |  | $ | 5,734 |  |  | $ | 4,508 |  |  | $ | 5,734 |  |  | $ | 4,508 |
Summary of Prepaid Expenses and Other Current Assets | Prepaid expenses and other current assets consisted of the following (in thousands):
|  | June 30, 2023 |  | December 31, 2022
Prepaid expenses |  | $ | 8,611 |  |  | $ | 10,624 |
Deferred cost of revenue |  | 1,929 |  |  | 1,915 |
Capitalized cloud computing development costs |  | 1,177 |  |  | 1,407 |
Income tax receivable |  | 575 |  |  | 760 |
Other current assets |  | 1,016 |  |  | 1,993 |
Total prepaid expenses and other current assets |  | $ | 13,308 |  |  | $ | 16,699 |
Summary of Accrued Expenses and Other Current Liabilities | Accrued expenses and other current liabilities consisted of the following (in thousands):
|  | June 30, 2023 |  | December 31, 2022
Accrued payroll and related expenses |  | $ | 24,763 |  |  | $ | 27,822 |
Accrued vendor payables |  | 15,638 |  |  | 15,531
Accrued advertising |  | 494 |  |  | 1,071
Sales allowances |  | 4,707 |  |  | 4,426
Accrued sales, use and business taxes |  | 3,544 |  |  | 3,838
|  | June 30, 2023 |  | December 31, 2022
Other |  | 3,203 |  |  | 4,685
Total accrued expenses and other current liabilities |  | $ | 52,349 |  |  | $ | 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 June 30, |  | Six Months Ended June 30,
|  | 2023 |  | 2022 |  | 2023 |  | 2022
|  |  |  | (Restated) |  |  |  | (Restated)
Cost of revenue |  | $ | 3,011 |  |  | $ | 2,184 |  |  | $ | 5,633 |  |  | $ | 4,254 |
Sales and marketing |  | 1,354 |  |  | 1,879 |  |  | 2,611 |  |  | 3,754 |
Technology and development |  | 841 |  |  | 692 |  |  | 1,699 |  |  | 1,418 |
General and administrative |  | 631 |  |  | 784 |  |  | 1,463 |  |  | 1,507 |
Total depreciation and amortization expense |  | $ | 5,837 |  |  | $ | 5,539 |  |  | $ | 11,406 |  |  | $ | 10,933 |

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