(13) Certain Balance Sheet Accounts

Property and Equipment:

Property and equipment as of December 31, 2013 and 2012 is recorded at cost less accumulated depreciation and consists of the following (in thousands):


	2013		2012
Computers and equipment	$	18,446	$	17,614
Computer software		22,315		22,242
Furniture and fixtures		8,902		8,561
Leasehold improvements		26,029		25,640

Total property and equipment		75,692		74,057
Less accumulated depreciation and amortization		35,824		27,757

	$	39,868	$	46,300

Accrued Expenses and Other Current Liabilities:

Accrued expenses and other current liabilities as of December 31, 2013 and 2012 consist of the following (in thousands):


	2013		2012
Payroll and related benefits	$	20,635	$	16,293
Taxes		2,692		3,714
Other		10,144		10,071

	$	33,471	$	30,078

Non-current Liabilities

Non-current liabilities as of December 31, 2013 and 2012 consist of the following (in thousands):


	2013		2012
Deferred tax liability	$	852	$	218
Deferred rent		6,678		6,936
Other		2,612		2,309

	$	10,142	$	9,463

Allowance for Doubtful Accounts:

A roll-forward of the allowance for doubtful accounts as of and for the years ended December 31, 2013, 2012, and 2011 is as follows (in thousands):


	2013			2012			2011
Balance, beginning of year	$	404		$	326		$	407
Provision for doubtful accounts		189			708			233
Write-offs		(339	)		(630	)		(314	)

Balance, end of year	$	254		$	404		$	326