Balance Sheet Components

6 Months Ended

Jun. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

6. Balance Sheet Components

Property and Equipment, Net

The cost and accumulated depreciation and amortization of property and equipment were as follows (in thousands):


	June 30, 2024			December 31, 2023
Computers, equipment, and software	$	12,482		$	11,300
Furniture and fixtures		1,039			916
Leasehold improvements		409			380
Capitalized internal-use software costs		66,363			38,999
Construction in progress - capitalized internal-use software costs		20,885			27,831
Property and equipment, at cost	$	101,178		$	79,426
Less: Accumulated depreciation and amortization		(34,387	)		(25,414	)
Property and equipment, net	$	66,791		$	54,012

Depreciation and amortization expense was $5.3 million and $3.2 million for the three months ended June 30, 2024 and 2023, respectively, and $9.1 million and $6.2 million for the six months ended June 30, 2024 and 2023, respectively.

Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consisted of the following (in thousands):


	June 30, 2024		December 31, 2023
Accrued compensation and benefits	$	55,057	$	74,497
Accrued income taxes		28,099		2,264
Accrued expenses		18,734		13,471
Accrued commissions		17,599		17,418
Accrued payroll taxes		16,193		9,162
Employee contributions under employee stock purchase plan		12,959		13,946
Other liabilities		18,136		11,089
Total accrued expenses and other liabilities	$	166,777	$	141,847