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Property and Equipment, Net | 12 Months Ended
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Dec. 31, 2023
Property, Plant and Equipment [Abstract] |
Property and Equipment, Net | 6. Property and Equipment, Net As of December 31, 2023 and 2022, property and equipment, net consist of the following:
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
Capitalized equipment |  | $ | 1,326 |  |  | $ | 7,877 |
Capitalized internal-use software |  |  | 12,279 |  |  |  | 7,429 |
Capitalized website development |  |  | 57,158 |  |  |  | 36,369 |
Furniture and fixtures |  |  | 8,149 |  |  |  | 8,615 |
Leasehold improvements |  |  | 23,308 |  |  |  | 24,225 |
Construction in progress |  |  | 39,835 |  |  |  | 4,161 |
Finance lease right-of-use assets |  |  | 288 |  |  |  | 420 |
|  |  | 142,343 |  |  |  | 89,096 |
Less accumulated depreciation and amortization |  |  | (58,973 | ) |  |  | (48,968 | )
Total |  | $ | 83,370 |  |  | $ | 40,128 |
For the year ended December 31, 2023, 2022, and 2021, depreciation and amortization expense, excluding amortization of intangible assets, amortization of capitalized hosting arrangements, and write offs, was $18,412, $14,618 and $10,324, respectively. For the year ended December 31, 2023, the Company wrote off $184, consisting of $175 of Digital Wholesale and $8 of U.S. Marketplace capitalized website development costs within wholesale and marketplace cost of revenue, respectively, in the consolidated income statements related to certain developed technology in which the Company decided to cease investment. For the year ended December 31, 2022, the Company wrote off $165 of U.S. Marketplace segment of capitalized website development costs within operating expense in the consolidated income statements related to certain developed technology in which the Company decided to cease investment. For the year ended December 31, 2021, the Company wrote off $2,481 of U.S. Marketplace segment of capitalized website development costs within operating expense in the consolidated income statements related to certain developed technology in which the Company decided to cease investment. During the year ended December 31, 2023, capitalized equipment decreased $6,551 due primarily to the disposal of the data center assets as a result of the Company's migration onto a cloud-based hosting platform. The disposal of the data center assets resulted in a $460 gain on sale in our U.S. Marketplace segment, recognized within other (expense) income, net on the consolidated income statements. During the year ended December 31, 2023, capitalized website development costs increased $20,789 due to continued net investment in the Company's product offerings. During the year ended December 31, 2023, capitalized internal-use software costs increased $4,850 due to additions related to internal engineering and development tools. During the year ended December 31, 2023, construction in progress increased $35,674 due to the buildout of the Company's future headquarters at 1001 Boylston Street, as discussed in Note 10 of these consolidated financial statements.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-7 + Details
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