Accrued expenses at January 31, 2023 and 2022 are as follows:


	January 31,
	2023		2022
Payroll-related expenses and taxes	$	10,345	$	10,780
Payment processing fees liability	4,796		3,502
Acquisition-related liabilities	96		96
Tax liabilities	1,491		2,093
Information technology services	2,249		1,266
Other	2,833		2,391
Total	$	21,810	$	20,128

Property and equipment at January 31, 2023 and 2022 are as follows:


	Useful life (years)	January 31,
		2023		2022
PhreesiaPads and Arrivals Kiosks	3	$	17,932	$	26,387
Computer equipment	3	54,485		53,957
Computer software	3 to 5	8,571		5,311
Hardware development	3	529		1,024
Furniture and fixtures	7	—		539
Leasehold improvements	2	—		748
Total property and equipment		$	81,517	$	87,966
Less accumulated depreciation		(59,847)		(53,321)
Property and equipment — net		$	21,670	$	34,645

Assets acquired under finance leases included in computer equipment were $27,813 and $27,310 at January 31, 2023 and 2022, respectively. Accumulated amortization of assets under finance leases was $20,657 and $15,025 at January 31, 2023 and 2022, respectively.


	Useful Life	January 31,
	(years)	2023		2022
Acquired technology	5	$	1,410	$	1,410
Customer relationship	7 to 10	6,340		6,340
License	15	6,200		6,200
Total intangible assets, gross carrying value		$	13,950	$	13,950
Less accumulated amortization		(2,549)		(1,178)
Net carrying value		$	11,401	$	12,772

The remaining useful life for acquired technology in years is 2.7 and 3.5 as of January 31, 2023 and 2022, respectively. The remaining useful life for customer relationships in years is 8.3 and 9.2 as of January 31, 2023 and 2022, respectively. The remaining useful life for the license to the Patient Activation Measure ("PAM"®) in years is 13.8 and 14.8 as of January 31, 2023 and 2022, respectively. The useful lives of the intangible assets were estimated based on the expected future economic benefit of the assets and are being amortized over the estimated useful life in proportion to the economic benefits consumed using the straight-line method. The amortization of intangible assets is not deductible for income tax purposes.

The estimated amortization expense for intangible assets for the next five years and thereafter is as follows as of January 31, 2023:


	January 31, 2023
2024	$	1,358
2025	1,273
2026	1,242
2027	949
Thereafter	6,579
Total	$	11,401

The following table presents a roll-forward of goodwill for the years ended January 31, 2022 and 2023:


Balance at January 31, 2021	$	8,307
Goodwill acquired during the year ended January 31, 2022	25,314
Balance at January 31, 2022	33,621
Measurement period adjustments to goodwill during the year ended January 31, 2023	115
Balance at January 31, 2023	$	33,736

The Company did not record any impairments of goodwill during the years ended January 31, 2023, 2022 or 2021. Additions to goodwill during the year ended January 31, 2022 are net of a $96 measurement period adjustment for the QueueDr acquisition. Additions to goodwill during the year ended January 31, 2023 represent measurement period adjustments for the Insignia acquisition. Substantially all of the Company's goodwill is amortizable for tax purposes.

Accounts Receivable as of January 31, 2023 and 2022 are as follows:


	January 31,
	2023		2022
Billed	$	51,458	$	40,733
Unbilled	989		392
Total accounts receivable, gross	52,447		41,125
Less accounts receivable allowances	(1,053)		(863)
Total accounts receivable	$	51,394	$	40,262





Balance, January 31, 2021	$	699
Bad debt expense	212
Write-offs and adjustments	(48)
Balance, January 31, 2022	863
Bad debt expense	587
Write-offs and adjustments	(397)
Balance, January 31, 2023	$	1,053

The Company’s allowance for doubtful accounts represents the current estimate of expected future losses based on prior bad debt experience as well as considerations for specific customers as applicable. The Company's accounts receivable are considered past due when they are outstanding past the due date listed on the invoice to the customer. The Company writes off accounts receivable and removes the associated allowance for doubtful accounts when the Company deems the receivables to be uncollectible.

Prepaid and other current assets as of January 31, 2023 and 2022 are as follows:


	January 31,
	2023		2022
Prepaid software and business systems	$	3,426	$	3,738
Prepaid data center expenses	2,389		3,230
Prepaid insurance	1,552		1,924
Other prepaid expenses and other current assets	3,342		2,151
Total prepaid and other current assets	$	10,709	$	11,043

The Company enters into cloud computing service contracts to support its sales and marketing, product development and administrative activities. The Company capitalizes certain implementation costs for cloud computing arrangements that meet the definition of a service contract. The Company includes these capitalized implementation costs within Prepaid expenses and other current assets and within other assets on its consolidated balance sheets. Once placed in service, the Company amortizes these costs over the remaining subscription term to the same caption in the consolidated statements of operations as the related cloud subscription. Capitalized implementation costs for cloud computing arrangements accounted for as service contracts were $1,532 as of January 31, 2023. Accumulated amortization of capitalized implementation costs for these arrangements was $610 as of January 31, 2023.

Other (expense) income, net for the year ended January 31, 2023 and 2022 was expense of $175 and $78, respectively, driven by foreign exchange losses, partially offset by other miscellaneous income.