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Other Financial Statement Information (Tables)

9 Months Ended

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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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

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