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.