Balance Sheet Components

12 Months Ended

Dec. 31, 2022

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following as of December 31, 2022 and 2021:


	December 31,
	2022		2021
Credit card processing reserve	$	1,000	$	9,527
Prepaid expenses	2,234		5,681
Other current assets	1,488		1,496
Prepaid expenses and other current assets	$	4,722	$	16,704

Property and Equipment, Net

Property and equipment consisted of the following as of December 31, 2022 and 2021:


	December 31,
	2022		2021
Capitalized internal-use software	$	9,126	$	6,569
Computer equipment and servers	1,291		2,267
Furniture and fixtures	278		400
Leasehold improvements	114		114
Construction in progress	—		2,544
Finance lease right-of-use assets	10		5,226
Total property and equipment	10,819		17,120
Accumulated depreciation and amortization	(7,828)		(7,132)
Property and equipment, net	$	2,991	$	9,988

Depreciation and amortization expense related to property and equipment was $0.7 million, $3.5 million, and $1.6 million in 2022, 2021, and 2020, respectively.

As discussed in Note 2, for the year ended December 31, 2022, an impairment charge of approximately $3.5 million was recorded in connection with property and equipment, primarily finance lease ROU assets and computer equipment.

Other Current Liabilities

Other current liabilities consisted of the following as of December 31, 2022 and 2021:


	December 31,
	2022		2021
			(As Restated)
Accrued sales and marketing expenses (as restated)	$	4,409	$	28,895
Accrued compensation	4,991		12,108
Accrued publisher fees (as restated)	4,442		3,057
End-user liability, net (as restated)	8,984		12,286
Accrued developer revenue share	2,017		1,655
Short-term lease obligations	1,525		2,447
Accrued legal expenses	1,984		5,126

Indirect tax liabilities (as restated)	10,909		6,809
Other accrued expenses (as restated)	6,405		5,570
Other current liabilities	$	45,666	$	77,953