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Property and Equipment, net
9 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
Property and Equipment, net Property and Equipment, net
The following table presents the detail of property and equipment as of the dates presented (in millions):
September 30, 2022December 31, 2021
Website development costs$256 $175 
Leasehold improvements90 107 
Office equipment, furniture and fixtures26 26 
Computer equipment19 19 
Construction-in-progress
Property and equipment399 334 
Less: accumulated amortization and depreciation(138)(119)
Property and equipment, net$261 $215 
We recorded depreciation expense related to property and equipment (other than website development costs) of $6 million and $8 million for the three months ended September 30, 2022 and 2021, respectively, and $19 million and $20 million for the nine months ended September 30, 2022 and 2021, respectively.
We capitalized $37 million and $27 million in website development costs for the three months ended September 30, 2022 and 2021, respectively, and $104 million and $51 million for the nine months ended September 30, 2022 and 2021, respectively. Amortization expense for website development costs included in cost of revenue was $17 million and $8 million for the three months ended September 30, 2022 and 2021, respectively, and $48 million and $24 million for the nine months ended September 30, 2022 and 2021, respectively.