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Certain Balance Sheet Accounts (Tables)

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of 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

Summary of 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

Summary of 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

Summary of 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

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Schedule of non-current liabilities.

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- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 10
-Topic 360
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482099/360-10-50-1

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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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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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