Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2020

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Certain Balance Sheet Accounts

Note 13 - Certain Balance Sheet Accounts

Property and Equipment:

Property and equipment as of December 31, 2020 and 2019 is recorded at cost less accumulated depreciation and consists of the following (in thousands):

	2020			2019
Computers and equipment	$	17,191		$	18,337
Computer software		35,476			30,812
Furniture and fixtures		10,466			10,365
Leasehold improvements		31,517			32,935
Total property and equipment		94,650			92,449
Less accumulated depreciation		(67,618	)		(62,512	)
Total property and equipment, net	$	27,032		$	29,937

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 $4.9 million, $5.1 million, and $4.2 million for the years ended December 31, 2020, 2019, and 2018, respectively, and is included in depreciation in the Consolidated Statements of Operations.

Accrued Expenses and Other Current Liabilities:

Accrued expenses and other current liabilities as of December 31, 2020 and 2019 consist of the following (in thousands):

	2020		2019
Payroll and related benefits	$	43,575	$	45,340
Taxes		8,324		5,320
Lease liability		11,972		12,208
Other		12,749		16,989
Total	$	76,620	$	79,857

Non-Current Liabilities:

Non-current liabilities as of December 31, 2020 and 2019 consist of the following (in thousands):

	2020		2019
Deferred tax liability	$	21,526	$	22,884
Other		1,559		1,025
Total	$	23,085	$	23,909

Allowance for Doubtful Accounts:

A rollforward of the allowance for doubtful accounts as of and for the years ended December 31, 2020, 2019, and 2018 is as follows (in thousands):

	2020			2019			2018
Balance, beginning of year	$	628		$	359		$	155
Cumulative effect adjustment of adopting Topic 326 (1)		218			—			—
Provision for doubtful accounts		721			1,246			567
Write-offs		(850	)		(987	)		(356	)
Translation Adjustments		(9	)		10			(7	)
Balance, end of year	$	708		$	628		$	359

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