Balance Sheet Components

3 Months Ended

Mar. 31, 2020

3. Balance Sheet Components

The following table shows the components of property and equipment as of the dates presented:

		March 31,			December 31,
	Estimated Useful Life	2020			2019
Software, including internally developed software	3 years	$	28,514		$	27,974
Computer equipment	3 to 4 years		22,360			22,424
Finance lease ROU assets	Shorter of useful life or lease term		5,067			5,067
Leasehold improvements	Shorter of useful life or lease term		4,631			4,631
Office equipment, furniture and fixtures	3 to 5 years		1,986			1,986
Total property and equipment			62,558			62,082
Less: Accumulated depreciation and amortization			(55,252	)		(53,558	)
Property and equipment, net		$	7,306		$	8,524

Finance lease ROU assets consist of computer equipment. Depreciation and amortization of internally developed software for the three months ended March 31, 2020 and 2019 was $1,757 and $1,249, respectively.

The following table shows the components of accrued expenses and other current liabilities as of the dates presented:

	March 31,		December 31,
	2020		2019
Accrued salary and payroll-related expenses	$	1,540	$	3,204
Deferred strategic agreement revenues		2,199		2,182
Accrued liabilities		426		1,165
Income taxes payable		458		480
Finance lease liabilities		422		601
Advanced billings		399		376
Sales and use tax payable		—		9
Other		1,233		993
Total accrued expenses and other current liabilities	$	6,677	$	9,010