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CERTAIN BALANCE SHEET COMPONENTS (Tables) | 6 Months Ended
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Jun. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Other Current Assets | Other current assets consisted of the following (in thousands):
| As of June 30, |  | As of December 31,
| 2025 |  | 2024
Expensify Card posted collateral for funds held for customers | $ | 13,280 |  |  | $ | 12,415 |
Expensify.org restricted cash | 6,030 |  |  | 5,972 |
Income tax receivable | 2,573 |  |  | 429 |
Earned interchange restricted cash | 1,651 |  |  | 1,442 |
Deferred contract acquisition costs | 443 |  |  | 339 |
Other restricted cash | 171 |  |  | 151 |
Other | 129 |  |  | 160 |
Other current assets | $ | 24,277 |  |  | $ | 20,908 |
Schedule of Capitalized Software, Net | Capitalized software, net consisted of the following (in thousands):
| As of June 30, |  | As of December 31,
| 2025 |  | 2024
Capitalized software development costs | $ | 33,630 |  |  | $ | 32,332 |
Less: accumulated amortization | (18,764) |  |  | (16,100) |
Capitalized software, net | $ | 14,866 |  |  | $ | 16,232 |
Schedule of Property and Equipment, Net | Property and equipment, net consisted of the following (in thousands):
| As of June 30, |  | As of December 31,
| 2025 |  | 2024
Computers and equipment | $ | 170 |  |  | $ | 170 |
Furniture and fixtures | 1,947 |  |  | 1,930 |
Leasehold improvements | 10,507 |  |  | 7,937 |
Commercial building | 6,493 |  |  | 6,493 |
Land | 4,151 |  |  | 4,151 |
Construction in progress | — |  |  | 2,570 |
Total property and equipment | 23,268 |  |  | 23,251 |
Less: accumulated depreciation | (9,905) |  |  | (9,630) |
Property and equipment, net | $ | 13,363 |  |  | $ | 13,621 |
Schedule of Accrued Expenses and Other Liabilities | Accrued expenses and other liabilities consisted of the following (in thousands):
| As of June 30, |  | As of December 31,
| 2025 |  | 2024
Sales, payroll and other taxes | $ | 2,663 |  |  | $ | 2,538 |
Professional fees | 1,925 |  |  | 1,336 |
Partner payouts and advertising fees | 1,600 |  |  | 1,194 |
Matching Plan payroll liability | 598 |  |  | 408 |
Credit card processing fees | 506 |  |  | 411 |
Cashback rewards | 443 |  |  | 489 |
Income taxes | 183 |  |  | 934 |
Other | 1,117 |  |  | 930 |
Accrued expenses and other liabilities | $ | 9,035 |  |  | $ | 8,240 |

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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 + Details
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