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Balance Sheet Components | 12 Months Ended
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Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract] |
Balance Sheet Components | Balance Sheet Components Prepaid expenses an d other consists of the following (in thousands):
| December 31,
| 2023 |  | 2022
Prepaid expenses | $ | 1,084 |  |  | $ | 764 |
Notes receivable — current | — |  |  | 232 |
Deposits | 286 |  |  | 153 |
Other current assets | 90 |  |  | 140 |
Total prepaid expenses and other | $ | 1,460 |  |  | $ | 1,289 |
Property and equipment co nsists of the following (in thousands):
| December 31,
| 2023 |  | 2022
Office equipment and furnishings | $ | 2,141 |  |  | $ | 5,005 |
Capitalized internal-use software and website development | 2,230 |  |  | 4,601 |
Leasehold improvements | 804 |  |  | 2,414 |
Computer hardware and software | 45 |  |  | 1,728 |
Property and equipment | 5,220 |  |  | 13,748 |
Less accumulated depreciation and amortization | (4,642) |  |  | (13,091) |
Total property and equipment, net | $ | 578 |  |  | $ | 657 |
Depreciation expense was $291,000 and $418,000 for the years ended December 31, 2023 and 2022, respectively. Amortization of capitalized internal-use software and website development costs w as $39,000 and $1,000 for the years ended December 31, 2023 and 2022, respectively. Amortization of acquired intangible assets is presented in Note 3 above. Changes to the allowance for credit losses and reserve for member refunds are as follows (in thousands):
| Allowance for doubtful accounts |  | Reserve for member refunds
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 |
Additions — charged to costs and expenses, or contra revenue | 172 |  |  | — |
Deductions — recoveries of amounts previously reserved | (133) |  |  | (459) |
Deductions — write-offs or refunds | (23) |  |  | (551) |
Balance at December 31, 2023 | $ | 1,484 |  |  | $ | 268 |
Accrued expenses and other consists of the following (in thousands):
| December 31,
| 2023 |  | 2022
Accrued compensation expense | 1,381 |  |  | 1,744 |
Reserve for member refunds | $ | 268 |  |  | $ | 1,278 |
Accrued advertising expense | 743 |  |  | 538 |
Other accrued expenses | 1,266 |  |  | 1,489 |
Total accrued expenses and other | $ | 3,658 |  |  | $ | 5,049 |
At December 31, 2023 and 2022, 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 values because of their relative short maturities.

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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 -Topic 210 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//210/tableOfContent + Details
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