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Balance Sheet Components
 12 Months Ended
Dec. 31, 2021
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Components Balance Sheet Components
Prepaid expenses and other consist of the following (in thousands):
 
 December 31,
 20212020
Prepaid expenses$1,620 $1,073 
Deposits190 137 
Other current assets81 93 
Total prepaid expenses and other $1,891 $1,303 
Property and equipment consist of the following (in thousands):
 December 31,
 20212020
Office equipment and office furniture$7,838 $8,071 
Capitalized internal-use software and website development4,390 4,390 
Leasehold improvements4,117 4,126 
Computer hardware and software2,142 2,787 
18,487 19,374 
Less accumulated depreciation and amortization(17,828)(18,027)
Total$659 $1,347 
Depreciation expense was $710,000 and $884,000 for the years ended December 31, 2021 and 2020, respectively.
Amortization of capitalized internal-use software and website development costs was $2,000 and $106,000 for the years ended December 31, 2021 and 2020, 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, 2020$1,106 $288 
Additions — charged to costs and expenses, or contra revenue1,983 4,847 
Deductions — recoveries of amounts previously reserved(134)— 
Deductions — write-offs or refunds(141)(1,050)
Balance at December 31, 20202,814 4,085 
Additions — charged to costs and expenses, or contra revenue30 1,718 
Deductions — recoveries of amounts previously reserved(481)— 
Deductions — write-offs or refunds(269)(637)
Balance at December 31, 2021$2,094 $5,166 
Accrued expenses and other consist of the following (in thousands):
 
 December 31,
 20212020
Reserve for member refunds$5,166 $4,085 
Accrued advertising expense690 469 
Accrued compensation expense1,743 2,144 
Other accrued expenses2,613 1,951 
Total accrued expenses and other$10,212 $8,649 
    At December 31, 2021 and 2020, 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.