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Balance Sheet Components | 12 Months Ended
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Dec. 31, 2022
Balance Sheet Related Disclosures [Abstract] |
Balance Sheet Components | Balance Sheet Components Prepaid expenses an d other consist of the following (in thousands):
| December 31,
| 2022 |  | 2021
Prepaid expenses | $ | 764 |  |  | $ | 1,620 |
Notes receivable — current | 232 |  |  | — |
Deposits | 153 |  |  | 190 |
Other current assets | 140 |  |  | 81 |
Total prepaid expenses and other | $ | 1,289 |  |  | $ | 1,891 |
Property and equipment co nsist of the following (in thousands):
| December 31,
| 2022 |  | 2021
Office equipment and office furniture | $ | 5,005 |  |  | $ | 7,838 |
Capitalized internal-use software and website development | 4,601 |  |  | 4,390 |
Leasehold improvements | 2,414 |  |  | 4,117 |
Computer hardware and software | 1,728 |  |  | 2,142 |
| 13,748 |  |  | 18,487 |
Less accumulated depreciation and amortization | (13,091) |  |  | (17,828) |
Total | $ | 657 |  |  | $ | 659 |
Depreciation expense was $418,000 and $710,000 for the years ended December 31, 2022 and 2021, respectively. Amortization of capitalized internal-use software and website development costs w as $1,000 and $2,000 for the years ended December 31, 2022 and 2021, 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, 2021 | $ | 2,814 |  |  | $ | 4,085 |
Additions — charged to costs and expenses, or contra revenue | 30 |  |  | 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 |
Additions — charged to costs and expenses, or contra revenue | 54 |  |  | 15 |
Deductions — recoveries of amounts previously reserved | (470) |  |  | (3,006) |
Deductions — write-offs or refunds | (210) |  |  | (897) |
Balance at December 31, 2022 | $ | 1,468 |  |  | $ | 1,278 |
Accrued expenses and other consist of the following (in thousands):
| December 31,
| 2022 |  | 2021
Reserve for member refunds | $ | 1,278 |  |  | $ | 5,166 |
Accrued advertising expense | 538 |  |  | 690 |
Accrued compensation expense | 1,744 |  |  | 1,743 |
Other accrued expenses | 1,489 |  |  | 2,613 |
Total accrued expenses and other | $ | 5,049 |  |  | $ | 10,212 |
At December 31, 2022 and 2021, 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.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI https://asc.fasb.org/topic&trid=2122208 + Details
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