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Balance Sheet Components
 12 Months Ended
Dec. 31, 2024
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Components Balance Sheet Components
Prepaid expenses and other consists of the following (in thousands):
 
 December 31,
 20242023
Prepaid expenses$921 $1,084 
Deposits83 286 
Other current assets144 91 
Total prepaid expenses and other $1,148 $1,461 
Property and equipment consists of the following (in thousands):
 December 31,
 20242023
Office equipment and furnishings$2,164 $2,141 
Capitalized internal-use software and website development2,196 2,230 
Leasehold improvements763 804 
Computer hardware and software45 45 
Property and equipment5,168 5,220 
Less accumulated depreciation and amortization(4,745)(4,642)
Total property and equipment, net$423 $578 
Depreciation expense was $209,000 and $291,000 for the years ended December 31, 2024 and 2023, respectively.
Amortization of capitalized internal-use software and website development costs was $154,000 and $39,000 for the years ended December 31, 2024 and 2023, 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 credit losses		Reserve for
member
refunds
Balance at December 31, 2022$1,468 $1,278 
Additions — charged to costs and expenses, or contra revenue172 — 
Deductions — recoveries of amounts previously reserved(133)(459)
Deductions — write-offs or refunds(23)(551)
Balance at December 31, 20231,484 268 
Additions — charged to costs and expenses, or contra revenue244 152 
Deductions — recoveries of amounts previously reserved(24)— 
Deductions — write-offs or refunds(92)(276)
Balance at December 31, 2024$1,612 $144 
Accrued expenses and other consists of the following (in thousands):
 
 December 31,
 20242023
Accrued compensation expense1,343 1,381 
Reserve for member refunds$144 $268 
Accrued advertising expense536 743 
Other accrued expenses1,381 1,266 
Total accrued expenses and other$3,404 $3,658 

At December 31, 2024 and 2023, 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.