(11) Certain Balance Sheet Accounts

Property and Equipment:

Property and equipment as of December 31, 2015 and 2014 is recorded at cost less accumulated depreciation and consists of the following (in thousands):

	2015		2014
Computers and equipment	$	18,177	$	17,785
Computer software		23,899		22,399
Furniture and fixtures		8,527		8,627
Leasehold improvements		25,560		25,815
Total property and equipment		76,163		74,626
Less accumulated depreciation		48,594		42,452
Total	$	27,569	$	32,174

Accrued Expenses and Other Current Liabilities:

Accrued expenses and other current liabilities as of December 31, 2015 and 2014 consist of the following (in thousands):

	2015		2014
Payroll and related benefits	$	29,902	$	24,038
Taxes		2,564		2,050
Other		8,786		10,129
Total	$	41,252	$	36,217

Non-current Liabilities

Non-current liabilities as of December 31, 2015 and 2014 consist of the following (in thousands):

	2015		2014
Deferred tax liability	$	204	$	97
Deferred rent		6,436		6,501
Other		2,596		2,810
Total	$	9,236	$	9,408

Allowance for Doubtful Accounts:

A roll-forward of the allowance for doubtful accounts as of and for the years ended December 31, 2015, 2014, and 2013 is as follows (in thousands):

	2015			2014			2013
Balance, beginning of year	$	188		$	254		$	404
Provision for doubtful accounts		106			320			189
Write-offs		(141	)		(386	)		(339	)
Balance, end of year	$	153		$	188		$	254