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Other Financial Statement Information (Tables) | 9 Months Ended
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Sep. 30, 2023
Other Financial Information [Abstract] |
Schedule of Changes in the Allowance | Changes in the allowances consisted of the following (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2023 |  | 2022 |  | 2023 |  | 2022
|  |  |  | (Restated) |  |  |  | (Restated)
Beginning balance |  | $ | 5,734 |  |  | $ | 4,508 |  |  | $ | 4,730 |  |  | $ | 4,060 |
Add: amounts recognized as a reduction of revenue |  | 1,271 |  |  | 2,099 |  |  | 7,349 |  |  | 6,291 |
Add: allowance for credit losses recognized in general and administrative expense |  | 493 |  |  | 2 |  |  | 981 |  |  | 143 |
Less: write-offs, net of recoveries |  | (1,795) |  |  | (2,190) |  |  | (7,357) |  |  | (6,075) |
Ending balance |  | $ | 5,703 |  |  | $ | 4,419 |  |  | $ | 5,703 |  |  | $ | 4,419 |
Schedule of Prepaid Expenses and Other Current Assets | Prepaid expenses and other current assets consisted of the following (in thousands):
|  | September 30, 2023 |  | December 31, 2022
Prepaid expenses |  | $ | 11,195 |  |  | $ | 10,624 |
Deferred cost of revenue |  | 2,551 |  |  | 1,915 |
Capitalized cloud computing development costs |  | 1,011 |  |  | 1,407 |
Income tax receivable |  | 575 |  |  | 760 |
Other current assets |  | 2,162 |  |  | 1,993 |
Total prepaid expenses and other current assets |  | $ | 17,494 |  |  | $ | 16,699 |
Schedule of Accrued Expenses and Other Current Liabilities | Accrued expenses and other current liabilities consisted of the following (in thousands):
|  | September 30, 2023 |  | December 31, 2022
Accrued payroll and related expenses |  | $ | 27,082 |  |  | $ | 27,822 |
Accrued vendor payables |  | 15,684 |  |  | 15,531
Accrued advertising |  | 13 |  |  | 1,071
Sales allowances |  | 4,672 |  |  | 4,426
Accrued sales, use and business taxes |  | 4,800 |  |  | 3,838
|  | September 30, 2023 |  | December 31, 2022
Other |  | 3,124 |  |  | 4,685
Total accrued expenses and other current liabilities |  | $ | 55,375 |  |  | $ | 57,373 |
Schedule 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 September 30, |  | Nine Months Ended September 30,
|  | 2023 |  | 2022 |  | 2023 |  | 2022
|  |  |  | (Restated) |  |  |  | (Restated)
Cost of revenue |  | $ | 3,307 |  |  | $ | 1,966 |  |  | $ | 8,940 |  |  | $ | 6,220 |
Sales and marketing |  | 1,400 |  |  | 1,754 |  |  | 4,011 |  |  | 5,508 |
Technology and development |  | 1,168 |  |  | 694 |  |  | 2,867 |  |  | 2,112 |
General and administrative |  | 780 |  |  | 840 |  |  | 2,243 |  |  | 2,347 |
Total depreciation and amortization expense |  | $ | 6,655 |  |  | $ | 5,254 |  |  | $ | 18,061 |  |  | $ | 16,187 |

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