Balance Sheet Components

12 Months Ended

Dec. 31, 2023

Balance Sheet Related Disclosures [Abstract]

Prepaid expenses and 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 consists 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 was $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.