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Certain Balance Sheet Accounts (Tables)

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Property and Equipment

Property and equipment as of December 31, 2022 and 2021 is recorded at cost less accumulated depreciation and consists of the following (in thousands):

	2022				2021
Computers and equipment	$	14,303			$	15,751
Computer software		34,903				39,858
Furniture and fixtures		9,745				10,896
Leasehold improvements		30,285				31,697
Total property and equipment		89,236				98,202
Less accumulated depreciation		(66,028	)			(69,957	)
Total property and equipment, net	$	23,208			$	28,245

Summary of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities as of December 31, 2022 and 2021 consist of the following (in thousands):

	2022				2021
Payroll and related benefits	$	53,581			$	61,979
Taxes		5,823				4,731
Lease liability		13,632				12,992
Other		17,971				18,098
Total	$	91,007			$	97,800

Summary of Non-Current Liabilities

Non-current liabilities as of December 31, 2022 and 2021 consist of the following (in thousands):

	2022				2021
Deferred tax liability	$	14,133			$	21,346
Other		2,509				2,502
Total	$	16,642			$	23,848

Summary of Allowance for Doubtful Accounts

A rollforward of the allowance for doubtful accounts as of and for the years ended December 31, 2022, 2021, and 2020 is as follows (in thousands):

	2022				2021				2020
Balance, beginning of year	$	610			$	708			$	628
Cumulative effect adjustment of adopting Topic 326 (1)		—				—				218
Provision for doubtful accounts		638				225				721
Write-offs		(669	)			(318	)			(850	)
Translation adjustments		(19	)			(5	)			(9	)
Balance, end of year	$	560			$	610			$	708

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

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Schedule of non-current liabilities.

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Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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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.

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