Balance Sheet Components

12 Months Ended

Dec. 31, 2020

Balance Sheet Related Disclosures [Abstract]

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


	December 31,
	2020		2019
Prepaid expenses	$	1,073	$	2,221
Deposits	137		105
Other current assets	93		67
Total prepaid expenses and other	$	1,303	$	2,393

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


	December 31,
	2020		2019
Computer hardware and software	$	2,787	$	2,759
Office equipment and office furniture	8,071		7,827
Capitalized internal-use software and website development	4,390		4,390
Leasehold improvements	4,126		5,745

	19,374		20,721
Less accumulated depreciation and amortization	(18,027)		(17,860)
Total	$	1,347	$	2,861

Depreciation expense was $884,000 and $1.1 million for the years ended December 31, 2020 and 2019, respectively.

Amortization of capitalized internal-use software and website development costs was $106,000 and $157,000 for the years ended December 31, 2020 and 2019, 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, 2019	$	673	$	379
Additions — charged to costs and expenses, or contra revenue	608		1,009
Deductions — recoveries of amounts previously reserved	(146)		—
Deductions — write-offs or refunds	(29)		(1,100)
Balance at December 31, 2019	1,106		288
Additions — charged to costs and expenses, or contra revenue	1,983		4,847
Deductions — recoveries of amounts previously reserved	(134)		—
Deductions — write-offs or refunds	(141)		(1,050)
Balance at December 31, 2020	$	2,814	$	4,085

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


	December 31,
	2020		2019
Reserve for member refunds	$	4,085	$	288
Accrued advertising expense	469		1,654
Accrued compensation expense	2,144		2,477
Other accrued expenses	1,951		1,862
Total accrued expenses and other	$	8,649	$	6,281

At December 31, 2020 and 2019, 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.