Balance Sheet Components

12 Months Ended

Dec. 31, 2012

(3) Balance Sheet Components

Property and Equipment

Property and equipment is summarized as follows:

	December 31,
	2012		2011
Computer equipment and software	$	38,649	$	30,182
Furniture, equipment and building improvements		6,834		4,356
		45,483		34,538
Less accumulated depreciation		27,988		20,659
Total	$	17,495	$	13,879

LIVEPERSON, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(In Thousands, Except Share and per Share Data)

(3) Balance Sheet Components – (continued)

Accrued Expenses

Accrued expenses consist of the following:

	December 31,
	2012		2011
Payroll and other employee related costs	$	9,199	$	6,435
Professional services, consulting and other vendor fees		5,698		4,686
Sales commissions		490		446
Contingent earnout (Note 2)		1,660		—
Other		864		452
Total	$	17,911	$	12,019