Balance Sheet Components

Prepaid expenses and other consist of the following (in thousands):



	December 31,
	2017		2016
Prepaid expenses	$	1,859	$	1,334
Other current assets	282		439
Total prepaid expenses and other	$	2,141	$	1,773

Property and equipment consist of the following (in thousands):



	December 31,
	2017			2016
Computer hardware and software	$	3,337		$	4,969
Office equipment and office furniture	8,002			8,802
Capitalized internal-use software and website development	4,383			3,265
Leasehold improvements	6,629			6,259
	22,351			23,295
Less accumulated depreciation and amortization	(17,430		)	(17,137		)
Total	$	4,921		$	6,158

Depreciation expense was $1.8 million, $2.1 million, and $2.2 million for the years ended December 31, 2017, 2016 and 2015, respectively.

Amortization of capitalized internal-use software and website development costs was $321,000, $460,000 and $308,000 for the years ended December 31, 2017, 2016 and 2015, respectively.

Changes to the allowance for doubtful accounts and reserve for member refunds are as follows (in thousands):



	Allowance for doubtful accounts			Reserve for member refunds
Balance at January 1, 2015	$	444		$	799
Additions — charged to costs and expenses, or contra revenue, net	295			776
Deductions — recoveries of amounts previously charged-off	(179		)	—
Deductions — write-offs	(176		)	(1,045		)
Balance at December 31, 2015	384			530
Additions — charged to costs and expenses, or contra revenue, net	107			507
Deductions — recoveries of amounts previously charged-off	(89		)	—
Deductions — write-offs	(107		)	(563		)
Balance at December 31, 2016	295			474
Additions — charged to costs and expenses, or contra revenue, net	158			942
Deductions — recoveries of amounts previously charged-off	(125		)	—
Deductions — write-offs	(13		)	(886		)
Balance at December 31, 2017	$	315		$	530

Local Deals and Getaway merchant payable included in accounts payable was $14.6 million and $14.8 million, as of December 31, 2017 and 2016, respectively.

Accrued expenses and other consist of the following (in thousands):



	December 31,
	2017		2016
Accrued advertising expense	$	1,727	$	1,828
Accrued compensation expense	3,540		3,288
Reserve for member refunds	539		474
Other accrued expenses	2,396		2,678
Deferred rent	500		431
Total accrued expenses and other	$	8,702	$	8,699

At December 31, 2017 and 2016, accounts receivable, accounts payable and accrued expenses are not measured at fair value; however, the Company believes that the carrying amounts of these assets and liabilities are a reasonable estimate of their fair value because of their relative short maturity.