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Other Financial Statement Information
 9 Months Ended
Sep. 30, 2023
Other Financial Information [Abstract]  
Other Financial Statement Information Other Financial Statement Information
Accounts Receivable
Changes in the allowances consisted of the following (in thousands):
Three Months Ended September 30,Nine Months Ended September 30,
2023202220232022
(Restated)(Restated)
Beginning balance$5,734 $4,508 $4,730 $4,060 
Add: amounts recognized as a reduction of revenue1,271 2,099 7,349 6,291 
Add: allowance for credit losses recognized in general and administrative expense493 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 
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, 2023December 31, 2022
Prepaid expenses$11,195 $10,624 
Deferred cost of revenue2,551 1,915 
Capitalized cloud computing development costs1,011 1,407 
Income tax receivable575 760 
Other current assets2,162 1,993 
Total prepaid expenses and other current assets$17,494 $16,699 
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in thousands):
September 30, 2023December 31, 2022
Accrued payroll and related expenses$27,082 $27,822 
Accrued vendor payables15,684 15,531
Accrued advertising13 1,071
Sales allowances4,672 4,426
Accrued sales, use and business taxes4,800 3,838
September 30, 2023December 31, 2022
Other3,124 4,685
Total accrued expenses and other current liabilities$55,375 $57,373 
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,
2023202220232022
(Restated)(Restated)
Cost of revenue$3,307 $1,966 $8,940 $6,220 
Sales and marketing1,400 1,754 4,011 5,508 
Technology and development1,168 694 2,867 2,112 
General and administrative780 840 2,243 2,347 
Total depreciation and amortization expense$6,655 $5,254 $18,061 $16,187 
Deferred revenue
Deferred revenue as of September 30, 2023 and December 31, 2022 was $177.4 million and $165.1 million, respectively. Revenue recognized in the three months ended September 30, 2023 and 2022 that was included in deferred revenue as of June 30, 2023 and 2022 was $86.5 million and $81.7 million, respectively. Revenue recognized in the nine months ended September 30, 2023 and 2022 that was included in deferred revenue as of December 31, 2022 and 2021 was $154.6 million and $146.5 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.