| Other Balance Sheet Information Accounts receivable, net consisted of the following: | | | | | | | | | | | | | September 30, 2023 | | December 31, 2022 | | Accounts receivable | $ | 65 | | | $ | 45 | | | Unbilled receivables | 41 | | | 44 | | | Less: Allowance for credit losses | (11) | | | (12) | | | Accounts receivable, net | $ | 95 | | | $ | 77 | |
Our allowance for credit losses was comprised of the following: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended September 30, | | Nine Months Ended September 30, | | 2023 | | 2022 | | 2023 | | 2022 | | Beginning balance | $ | (10) | | | $ | (5) | | | $ | (12) | | | $ | (4) | | | | | | | | | | | Additions | (4) | | | (4) | | | (7) | | | (7) | | | Write offs | 3 | | | 1 | | | 8 | | | 3 | | | Ending balance | $ | (11) | | | $ | (8) | | | $ | (11) | | | $ | (8) | |
Prepaid expenses and other current assets consisted of the following: | | | | | | | | | | | | | September 30, 2023 | | December 31, 2022 | | Cash held on behalf of customers | $ | 87 | | | $ | 60 | | | | | | | Prepaid expenses | 22 | | | 27 | | | | | | | | | | | | | | | Deposits for inventory purchases | 10 | | | 20 | | | Other current assets | 82 | | | 48 | | | $ | 201 | | | $ | 155 | |
Accrued expenses and current liabilities consisted of the following: | | | | | | | | | | | | | September 30, 2023 | | December 31, 2022 | | Accrued transaction-based costs | $ | 224 | | | $ | 181 | | | Accrued payroll and bonus | 50 | | | 59 | | | Customer funds obligation | 87 | | | 60 | | | Accrued expenses | 54 | | | 45 | | | Accrued commissions | 20 | | | 15 | | | Contingent liability for expected credit losses | 29 | | | 14 | | | | | | | | | | | | | | | Other liabilities | 35 | | | 39 | | | $ | 499 | | | $ | 413 | |
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