Balance Sheet Components

3 Months Ended

Mar. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Capitalized Implementation Costs

We capitalized cloud computing implementation costs for customer-relationship management, revenue management, and enterprise resource planning systems of $540 and $37 for the three months ended March 31, 2022 and 2021, respectively. The capitalized implementation costs are capitalized within other current assets and other assets on the condensed consolidated balance sheets. Amortization expense related to capitalized cloud computing implementation costs was $2 and $0 for the three months ended March 31, 2022 and 2021, respectively.

Property and Equipment, Net

Property and equipment, net consists of the following:


		As of
	Estimated Useful Lives	March 31, 2022		December 31, 2021
Furniture and fixtures	5 years	$	960	$	960
Computers, software and equipment	3 years	1,437		1,423
Leasehold improvements	Shorter of estimated useful life or remaining term of lease	1,278		1,278
		3,675		3,661
Less: Accumulated depreciation and amortization		(2,576)		(2,473)
Total property and equipment, net		$	1,099	$	1,188

Depreciation and amortization expense for property and equipment was $103 and $110 for the three months ended March 31, 2022 and 2021, respectively.

Accrued Expenses

Accrued expenses consist of the following:


	As of
	March 31, 2022		December 31, 2021
Commission and variable compensation	$	16,277	$	22,155
Payroll and benefits	3,937		5,164

Other accrued expenses	20,823		19,134
Total accrued expenses	$	41,037	$	46,453