Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Note 14 – Certain Balance Sheet Accounts

Property and Equipment:

Property and equipment as of December 31, 2021 and 2020 is recorded at cost less accumulated depreciation and consists of the following (in thousands):


	2021			2020
Computers and equipment	$	15,751		$	17,191
Computer software		39,858			35,476
Furniture and fixtures		10,896			10,466
Leasehold improvements		31,697			31,517
Total property and equipment		98,202			94,650
Less accumulated depreciation		(69,957	)		(67,618	)
Total property and equipment, net	$	28,245		$	27,032

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 (as updated by ASU No. 2018-15, refer to Note 1 – Summary of Significant Accounting Policies) 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 $4.6 million, $4.9 million, and $5.1 million for the years ended December 31, 2021, 2020, and 2019, respectively, and is included in depreciation expense in the Consolidated Statements of Operations.

Accrued Expenses and Other Current Liabilities:

Accrued expenses and other current liabilities as of December 31, 2021 and 2020 consist of the following (in thousands):


	2021		2020
Payroll and related benefits	$	61,979	$	43,575
Taxes		4,731		8,324
Lease liability		12,992		11,972
Other		18,098		12,749
Total	$	97,800	$	76,620

Non-Current Liabilities:

Non-current liabilities as of December 31, 2021 and 2020 consist of the following (in thousands):


	2021		2020
Deferred tax liability	$	21,346	$	21,526
Other		2,502		1,559
Total	$	23,848	$	23,085

Allowance for Doubtful Accounts:

A rollforward of the allowance for doubtful accounts as of and for the years ended December 31, 2021, 2020, and 2019 is as follows (in thousands):


	2021			2020			2019
Balance, beginning of year	$	708		$	628		$	359
Cumulative effect adjustment of adopting Topic 326 (1)		—			218			—
Provision for doubtful accounts		225			721			1,246
Write-offs		(318	)		(850	)		(987	)
Translation adjustments		(5	)		(9	)		10
Balance, end of year	$	610		$	708		$	628

Topic 326 was adopted on January 1, 2020. Refer to Note 1 – Summary of Significant Accounting Policies for a discussion on the adoption.