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Property and Equipment, net
3 Months Ended
Mar. 31, 2023
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):
March 31, 2023December 31, 2022
Website development costs$334 $291 
Leasehold improvements90 90 
Office equipment, furniture and fixtures23 24 
Computer equipment18 18 
Construction-in-progress
Property and equipment468 430 
Less: accumulated amortization and depreciation(178)(159)
Property and equipment, net$290 $271 
We recorded depreciation expense related to property and equipment (other than website development costs) of $6 million and $7 million for the three months ended March 31, 2023 and 2022, respectively.
We capitalized $45 million and $33 million in website development costs for the three months ended March 31, 2023 and 2022, respectively. Amortization expense for website development costs included in cost of revenue was $22 million and $13 million for the three months ended March 31, 2023 and 2022, respectively.