XML 32 R22.htm IDEA: XBRL DOCUMENT v3.24.3

Other Financial Statement Information (Tables)

9 Months Ended

Sep. 30, 2024

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,
						2024						2023						2024						2023
Beginning balance						$	3,776					$	5,734					$	4,906					$	4,730
Add: amounts recognized as a reduction of revenue						2,010						1,271						5,298						7,349
Add: allowance for credit losses recognized in general and administrative expense						23						493						5						981
Less: write-offs, net of recoveries						(2,794)						(1,795)						(7,194)						(7,357)
Ending balance						$	3,015					$	5,703					$	3,015					$	5,703

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following (in thousands):

						September 30, 2024						December 31, 2023
Prepaid expenses						$	8,683					$	10,423
Deferred cost of revenue						2,827						1,678
Capitalized cloud computing development costs						1,467						1,085
Income tax receivable						5,815						35
Other current assets						1,699						1,938
Total prepaid expenses and other current assets						$	20,491					$	15,159

Schedule of Prepaid Expenses and Other Current Assets

Accrued expenses and other current liabilities consisted of the following (in thousands):

						September 30, 2024						December 31, 2023
Accrued payroll and related expenses						$	26,343					$	33,635
Accrued vendor payables						15,561						11,223
Sales allowances						2,890						3,412
Accrued sales, use and business taxes						6,103						9,795
Other						6,130						3,613
Total accrued expenses and other current liabilities						$	57,027					$	61,678

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,
						2024						2023						2024						2023
Cost of revenue						$	4,828					$	3,307					$	13,913					$	8,940
Sales and marketing						960						1,400						2,648						4,011
Technology and development						2,150						1,168						5,468						2,867
General and administrative						1,257						780						3,262						2,243
Total depreciation and amortization expense						$	9,195					$	6,655					$	25,291					$	18,061

X

- Definition

Disclosure details of depreciation and amortization.

+ References

No definition available.

+ Details

Name:	lz_DisclosureDetailsOfDepreciationAndAmortizationTableTextBlock
Namespace Prefix:	lz_
Data Type:	dtr-types1:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Other financial information.

+ References

No definition available.

+ Details

Name:	lz_OtherFinancialInformationAbstract
Namespace Prefix:	lz_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

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

+ Details

Name:	us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

+ References

No definition available.

+ Details

Name:	us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration