CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash, cash equivalents, and restricted cash	$ 32,787	$ 17,010
Accounts receivable, net of allowance for doubtful accounts of $1,186 and $3,248 at September 30, 2023 and December 31, 2022, respectively	15,133	12,123
Inventory	93	251
Prepaid expenses and other current assets	3,907	10,304
Total current assets before funds held for clients	51,920	39,688
Funds held for clients	172,503	203,588
Total current assets	224,423	243,276
Property and equipment, net	13,436	11,439
Goodwill	86,011	86,011
Intangible assets, net	57,326	66,594
Operating lease assets, net	5,265	7,065
Other assets, net	8,036	5,523
Total assets	394,497	419,908
Current liabilities:
Current portion of notes payable	195	4,106
Accounts payable	1,696	2,194
Accrued compensation and benefits	5,770	5,791
Operating lease liabilities, current	1,510	1,860
Other accrued liabilities	5,170	3,728
Contingent purchase consideration	0	2,955
Deferred revenue	3,392	8,461
Total current liabilities before client fund obligations	17,733	29,095
Client fund obligations	175,056	206,088
Total current liabilities	192,789	235,183
Long-term liabilities:
Deferred revenue	666	788
Deferred tax liability	1,614	1,503
Notes payable, net of current portion	2,633	30,795
Operating lease liabilities, noncurrent	4,956	6,459
Other liabilities	177	114
Total long-term liabilities	10,046	39,659
Total liabilities	202,835	274,842
Stockholders’ equity:
Preferred stock, $0.01 par value; 1,500 shares authorized; none issued or outstanding	0	0
Common stock, $0.01 par value; 44,000 shares authorized; 25,235 and 20,628 shares issued, 24,851 and 20,244 shares outstanding at September 30, 2023 and December 31, 2022, respectively	252	206
Treasury stock at cost, 384 shares at September 30, 2023 and December 31, 2022	(5,017)	(5,017)
Additional paid-in capital	485,981	433,586
Accumulated deficit	(286,858)	(281,226)
Accumulated other comprehensive loss	(2,696)	(2,483)
Total stockholders’ equity	191,662	145,066
Total liabilities and stockholders’ equity	$ 394,497	$ 419,908
Common stock, shares authorized	44,000	44,000

Sum of the carrying amounts as of the balance sheet date of all assets, before funds held for clients, that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

No definition available.