Balance Sheet Components

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



	December 31,
	2018		2017
Prepaid expenses	$	1,780	$	1,859
Other current assets	167		282
Total prepaid expenses and other	$	1,947	$	2,141

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



	December 31,
	2018			2017
Computer hardware and software	$	3,353		$	3,337
Office equipment and office furniture	7,814			8,002
Capitalized internal-use software and website development	4,383			4,383
Leasehold improvements	6,140			6,629
	21,690			22,351
Less accumulated depreciation and amortization	(17,900		)	(17,430		)
Total	$	3,790		$	4,921

Depreciation expense was $1.6 million, $1.8 million and $2.1 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Amortization of capitalized internal-use software and website development costs was $247,000, $321,000 and $460,000 for the years ended December 31, 2018, 2017 and 2016, 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, 2016	$	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
Additions — charged to costs and expenses, or contra revenue, net	482			688
Deductions — recoveries of amounts previously charged-off	(104		)	—
Deductions — write-offs	(1		)	(839		)
Balance at December 31, 2018	$	692		$	379

Local Deals and Getaway merchant payable included in accounts payable was $11.8 million and $14.6 million, as of December 31, 2018 and 2017, respectively.

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



	December 31,
	2018		2017
Accrued advertising expense	$	1,875	$	1,727
Accrued compensation expense	2,813		3,540
Reserve for member refunds	382		539
Other accrued expenses	2,266		2,396
Deferred rent	517		500
Total accrued expenses and other	$	7,853	$	8,702

At December 31, 2018 and 2017, 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.