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Other Financial Statement Information (Tables) | 12 Months Ended
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Dec. 31, 2023
Other Financial Information [Abstract] |
Schedule of Changes in the Allowance | Changes in the allowances consisted of the following (in thousands):
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Beginning balance | $ | 4,730 |  |  | $ | 4,060 |  |  | $ | 5,256 |
Add: amounts recognized as a reduction of revenue | 8,220 |  |  | 8,193 |  |  | 6,610 |
Add (less): allowance for credit losses recognized in general and administrative expense | 1,144 |  |  | 446 |  |  | (279) |
Less: write-offs, net of recoveries | (9,188) |  |  | (7,969) |  |  | (7,527) |
Ending balance | $ | 4,906 |  |  | $ | 4,730 |  |  | $ | 4,060 |
Schedule of Prepaid Expenses and Other Current Assets | Prepaid expenses and other current assets consisted of the following (in thousands):
| As of December 31,
| 2023 |  | 2022
Prepaid expenses | $ | 10,423 |  |  | $ | 10,624 |
Deferred cost of revenue | 1,678 |  |  | 1,915 |
Capitalized cloud computing development costs | 1,085 |  |  | 1,407 |
Income tax receivable | 35 |  |  | 760 |
Other current assets | 1,938 |  |  | 1,993 |
Total prepaid expenses and other current assets | $ | 15,159 |  |  | $ | 16,699 |
Schedule of Prepaid Expenses and Other Current Assets | Accrued expenses and other current liabilities consisted of the following (in thousands):
| As December 31,
| 2023 |  | 2022
Accrued payroll and related expenses | $ | 33,635 |  |  | $ | 27,822 |
Accrued vendor payables | 11,223 |  |  | 15,531 |
Accrued advertising | — |  |  | 1,071 |
Sales allowances | 3,412 |  |  | 4,426 |
Accrued sales, use and business taxes | 9,795 |  |  | 3,838 |
Other | 3,613 |  |  | 4,685 |
Total accrued expenses and other current liabilities | $ | 61,678 |  |  | $ | 57,373 |
Schedule of Changes in Sales Allowance | Changes in sales allowances relating to charge-backs, sales credits and refunds consisted of the following (in thousands):
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Beginning balance | $ | 4,426 |  |  | $ | 4,862 |  |  | $ | 4,856 |
Add: increase in sales allowances | 6,635 |  |  | 7,217 |  |  | 7,998 |
Less: utilization of reserves | (7,649) |  |  | (7,653) |  |  | (7,992) |
Ending balance | $ | 3,412 |  |  | $ | 4,426 |  |  | $ | 4,862 |
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):
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Cost of revenue | $ | 12,772 |  |  | $ | 8,581 |  |  | $ | 6,430 |
Sales and marketing | 5,286 |  |  | 7,014 |  |  | 6,017 |
Technology and development | 4,184 |  |  | 2,834 |  |  | 2,361 |
General and administrative | 3,141 |  |  | 3,316 |  |  | 1,878 |
Total depreciation and amortization expense | $ | 25,383 |  |  | $ | 21,745 |  |  | $ | 16,686 |

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