Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Note 13 - Certain Balance Sheet Accounts

Property and Equipment:

Property and equipment as of December 31, 2018 and 2017 is recorded at cost less accumulated depreciation and consists of the following (in thousands):

	2018			2017
Computers and equipment	$	18,621		$	18,570
Computer software		31,276			29,891
Furniture and fixtures		8,449			9,094
Leasehold improvements		26,610			26,650
Total property and equipment		84,956			84,205
Less accumulated depreciation		(62,951	)		(58,956	)
Total property and equipment, net	$	22,005		$	25,249

The Company incurs costs to develop or obtain internal use computer software used for its operations, and certain of these costs meeting the criteria in ASC 350 – Internal use software are capitalized and amortized over their useful lives. The entire balance in the computer software category above consists of these costs. Amortization of capitalized internal use software costs totaled $4.2 million, $2.7 million and $3.1 million for the years ended December 31, 2018, 2017 and 2016, respectively, and is included in depreciation in the Consolidated Statements of Income.

Accrued Expenses and Other Current Liabilities:

Accrued expenses and other current liabilities as of December 31, 2018 and 2017 consist of the following (in thousands):

	2018		2017
Payroll and related benefits	$	35,467	$	34,809
Taxes		2,991		3,912
Other		15,607		10,908
Total	$	54,065	$	49,629

Non-Current Liabilities:

Non-current liabilities as of December 31, 2018 and 2017 consist of the following (in thousands):

	2018		2017
Deferred tax liability	$	969	$	408
Deferred rent		6,602		7,523
Contingent consideration and indemnity holdback		3,433		—
Other		935		1,027
Total	$	11,939	$	8,958

Allowance for Doubtful Accounts:

A roll-forward of the allowance for doubtful accounts as of and for the years ended December 31, 2018, 2017, and 2016 is as follows (in thousands):

	2018			2017			2016
Balance, beginning of year	$	155		$	140		$	153
Provision for doubtful accounts		567			331			150
Write-offs		(363	)		(316	)		(163	)
Balance, end of year	$	359		$	155		$	140