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Balance Sheet Components
 12 Months Ended
Dec. 31, 2022
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Components Balance Sheet Components
Prepaid expenses and other consist of the following (in thousands):
 
 December 31,
 20222021
Prepaid expenses$764 $1,620 
Notes receivable — current232 — 
Deposits153 190 
Other current assets140 81 
Total prepaid expenses and other $1,289 $1,891 
Property and equipment consist of the following (in thousands):
 December 31,
 20222021
Office equipment and office furniture$5,005 $7,838 
Capitalized internal-use software and website development4,601 4,390 
Leasehold improvements2,414 4,117 
Computer hardware and software1,728 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 was $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 revenue30 1,718 
Deductions — recoveries of amounts previously reserved(481)— 
Deductions — write-offs or refunds(269)(637)
Balance at December 31, 20212,094 5,166 
Additions — charged to costs and expenses, or contra revenue54 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,
 20222021
Reserve for member refunds$1,278 $5,166 
Accrued advertising expense538 690 
Accrued compensation expense1,744 1,743 
Other accrued expenses1,489 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.