Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Note 14 – Certain Balance Sheet Accounts

Property and Equipment:

Property and equipment as of December 31, 2022 and 2021 is recorded at cost less accumulated depreciation and consists of the following (in thousands):


	2022			2021
Computers and equipment	$	14,303		$	15,751
Computer software		34,903			39,858
Furniture and fixtures		9,745			10,896
Leasehold improvements		30,285			31,697
Total property and equipment		89,236			98,202
Less accumulated depreciation		(66,028	)		(69,957	)
Total property and equipment, net	$	23,208		$	28,245

The Company incurs costs to develop or obtain internal use computer software used for its operations, and certain of these costs meeting the criteria in ASC 350 – Internal Use Software (as updated by ASU No. 2018-15, refer to Note 1 – Summary of Significant Accounting Policies) are capitalized and amortized over their useful lives. The entire balance in the computer software category above consists of these costs. Amortization of capitalized internal use software costs totaled $4.8 million, $4.6 million, and $4.9 million for the years ended December 31, 2022, 2021, and 2020, respectively, and is included in depreciation expense in the Consolidated Statements of Income.

Accrued Expenses and Other Current Liabilities:

Accrued expenses and other current liabilities as of December 31, 2022 and 2021 consist of the following (in thousands):


	2022		2021
Payroll and related benefits	$	53,581	$	61,979
Taxes		5,823		4,731
Lease liability		13,632		12,992
Other		17,971		18,098
Total	$	91,007	$	97,800

Non-Current Liabilities:

Non-current liabilities as of December 31, 2022 and 2021 consist of the following (in thousands):


	2022		2021
Deferred tax liability	$	14,133	$	21,346
Other		2,509		2,502
Total	$	16,642	$	23,848

Allowance for Doubtful Accounts:

A rollforward of the allowance for doubtful accounts as of and for the years ended December 31, 2022, 2021, and 2020 is as follows (in thousands):


	2022			2021			2020
Balance, beginning of year	$	610		$	708		$	628
Cumulative effect adjustment of adopting Topic 326 (1)		—			—			218
Provision for doubtful accounts		638			225			721
Write-offs		(669	)		(318	)		(850	)
Translation adjustments		(19	)		(5	)		(9	)
Balance, end of year	$	560		$	610		$	708

Topic 326 was adopted on January 1, 2020. Refer to Note 1 – Summary of Significant Accounting Policies for a discussion on the adoption.