Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Note 13 – Certain Balance Sheet Accounts

Property and Equipment:

Property and equipment as of December 31, 2023 and 2022 is recorded at cost less accumulated depreciation and consists of the following (in thousands):


	2023			2022
Computers and equipment	$	10,128		$	14,303
Computer software		34,641			34,903
Furniture and fixtures		9,188			9,745
Leasehold improvements		29,506			30,285
Total property and equipment		83,463			89,236
Less accumulated depreciation		(64,062	)		(66,028	)
Total property and equipment, net	$	19,401		$	23,208

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 $4.7 million, $4.8 million, and $4.6 million for the years ended December 31, 2023, 2022, and 2021, 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, 2023 and 2022 consist of the following (in thousands):


	2023		2022
Payroll and related benefits	$	43,426	$	53,581
Taxes		4,680		5,823
Lease liability		14,181		13,632
Other		19,195		17,971
Total	$	81,482	$	91,007

Non-Current Liabilities:

Non-current liabilities as of December 31, 2023 and 2022 consist of the following (in thousands):


	2023		2022
Deferred tax liability	$	8,679	$	14,133
Other		2,481		2,509
Total	$	11,160	$	16,642

Allowance for Doubtful Accounts:

A rollforward of the allowance for doubtful accounts as of and for the years ended December 31, 2023, 2022, and 2021 is as follows (in thousands):


	2023			2022			2021
Balance, beginning of year	$	560		$	610		$	708
Provision for doubtful accounts		701			638			225
Write-offs		(692	)		(669	)		(318	)
Translation adjustments		5			(19	)		(5	)
Balance, end of year	$	574		$	560		$	610