| Certain Balance Sheet Components |
Certain Balance Sheet Components Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following: | | | | | | | | | | | | | June 30,
2023 | | December 31,
2022 | | Prepaid expenses | $ | 8,569 | | | $ | 9,082 | | | Inventory | 5,046 | | | 5,150 | | | Prepaid hosting and data costs | 4,672 | | | 6,443 | | | Accrued interest receivable | 4,164 | | | 3,983 | | | Prepaid insurance | 392 | | | 3,729 | | | Card program deposits | 128 | | | 2,128 | | | Contract assets, current | 135 | | | 621 | | | | | | | Other current assets | 5,992 | | | 6,871 | | | Prepaid expenses and other current assets | $ | 29,098 | | | $ | 38,007 | |
Property and Equipment, net Property and equipment consisted of the following: | | | | | | | | | | | | | June 30,
2023 | | December 31,
2022 | | Leasehold improvements | $ | 8,110 | | | $ | 8,110 | | | Computer equipment | 8,965 | | | 9,115 | | | Furniture and fixtures | 2,519 | | | 2,542 | | | Internally developed and purchased software | 11,813 | | | 3,082 | | | 31,407 | | | 22,849 | | | Accumulated depreciation and amortization | (17,077) | | | (15,409) | | | Property and equipment, net | $ | 14,330 | | | $ | 7,440 | |
Depreciation and amortization expense was $2.5 million and $0.9 million for the three months ended June 30, 2023 and 2022, respectively, and $4.5 million and $1.9 million for the six months ended June 30, 2023 and 2022, respectively. The Company capitalized $4.6 million and $8.7 million as internal-use software development costs during the three and six months ended June 30, 2023, respectively. Internal-use software development costs during the three and six months ended June 30, 2022 were not material during the respective periods. Other Assets Other assets consisted of the following: | | | | | | | | | | | | | June 30,
2023 | | December 31,
2022 | | Contract assets, noncurrent | $ | 2,106 | | | $ | 1,323 | | | Deferred tax assets | 776 | | | 1,240 | | | Other noncurrent assets | 3,326 | | | 4,559 | | | Acquired developed technology, net | 38,560 | | | — | | | Other assets | $ | 44,768 | | | $ | 7,122 | |
The amortization period for acquired developed technology is 7 years. Amortization expense for acquired developed technology was $1.5 million and $2.4 million for three and six months ended June 30, 2023, respectively. Expected future amortization expense for acquired developed technology was as follows as of June 30, 2023: | | | | | | | Remainder of 2023 | $ | 2,929 | | | 2024 | 5,857 | | | 2025 | 5,857 | | | 2026 | 5,857 | | | 2027 | 5,857 | | | Thereafter | 12,203 | | | Total expected future amortization expense for acquired developed technology | $ | 38,560 | |
Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following: | | | | | | | | | | | | | June 30,
2023 | | December 31,
2022 | | Accrued costs of revenue | $ | 66,272 | | | $ | 57,191 | | | Contingent consideration liability | 53,067 | | | — | | | Accrued compensation and benefits | 18,161 | | | 41,268 | | | Accrued restructuring | 9,567 | | | — | | | Deferred revenue | 12,971 | | | 17,048 | | | Accrued tax liabilities | 4,573 | | | 4,978 | | | Accrued professional services | 3,885 | | | 4,784 | | | Operating lease liabilities, current portion | 3,654 | | | 3,394 | | | Reserve for contract contingencies and processing errors | 2,538 | | | 2,494 | | | Other accrued liabilities | 14,981 | | | 5,730 | | | Accrued expenses and other current liabilities | $ | 189,669 | | | $ | 136,887 | |
Other Liabilities Other liabilities consisted of the following: | | | | | | | | | | | | | June 30,
2023 | | December 31,
2022 | | Deferred revenue, net of current portion | $ | 4,954 | | | $ | 4,202 | | | Other long-term liabilities | 1,102 | | | 1,275 | | | Other liabilities | $ | 6,056 | | | $ | 5,477 | |
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