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Other Financial Statement Information
 12 Months Ended
Dec. 31, 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):
Year Ended December 31,
202320222021
Beginning balance$4,730 $4,060 $5,256 
Add: amounts recognized as a reduction of revenue8,220 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 
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 third-party providers that are no longer considered collectible.
Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consisted of the following (in thousands):
As of December 31,
20232022
Prepaid expenses$10,423 $10,624 
Deferred cost of revenue1,678 1,915 
Capitalized cloud computing development costs1,085 1,407 
Income tax receivable35 760 
Other current assets1,938 1,993 
Total prepaid expenses and other current assets$15,159 $16,699 
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in thousands):
As December 31,
20232022
Accrued payroll and related expenses$33,635 $27,822 
Accrued vendor payables11,223 15,531 
Accrued advertising— 1,071 
Sales allowances3,412 4,426 
Accrued sales, use and business taxes9,795 3,838 
Other3,613 4,685 
Total accrued expenses and other current liabilities$61,678 $57,373 
Changes in sales allowances relating to charge-backs, sales credits and refunds consisted of the following (in thousands):
Year Ended December 31,
202320222021
Beginning balance$4,426 $4,862 $4,856 
Add: increase in sales allowances6,635 7,217 7,998 
Less: utilization of reserves(7,649)(7,653)(7,992)
Ending balance$3,412 $4,426 $4,862 
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):
Year Ended December 31,
202320222021
Cost of revenue$12,772 $8,581 $6,430 
Sales and marketing5,286 7,014 6,017 
Technology and development4,184 2,834 2,361 
General and administrative3,141 3,316 1,878 
Total depreciation and amortization expense$25,383 $21,745 $16,686 
Deferred Revenue
Deferred revenue as of December 31, 2023 and 2022 was $168.4 million and $165.1 million, respectively. Revenue recognized in 2023, 2022 and 2021 that was included in deferred revenue at the beginning of the year
was $163.4 million, $146.6 million and $127.6 million, respectively. We expect to recognize substantially all of the deferred revenue as of December 31, 2023 as revenue in 2024.
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.