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Balance Sheet Components | 12 Months Ended
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Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract] |
Balance Sheet Components | Balance Sheet Components Property and Equipment, Net Property and equipment, net consisted of the following as of December 31, 2018 and 2017 (in thousands):
| 2018 |  | 2017
Computer equipment and software | $ | 3,189 |  |  | $ | 5,385 |
Internal-use software and platform development costs | 6,287 |  |  | 2,318 |
Leasehold improvements | 5,783 |  |  | 2,189 |
Office furniture and fixtures | 2,545 |  |  | 1,550 |
Total property and equipment | 17,804 |  |  | 11,442 |
Less: Accumulated depreciation | (6,989 | ) |  | (7,928 | )
Property and equipment, net | $ | 10,815 |  |  | $ | 3,514 |
Depreciation expense related to property and equipment was $2.2 million, $1.5 million, and $1.8 million for the years ended December 31, 2018, 2017, and 2016, respectively. The Company capitalized $4.0 million and $0.5 million of internal-use software and platform development costs during the years ended December 31, 2018 and 2017, respectively. The Company did no t capitalize any internal-use software and platform development costs for the year ended December 31, 2016. Amortization expense related to the capitalized internal-use software and platform development costs was $0.1 million for the year ended December 31, 2018. There was no amortization expense for the year ended December 31, 2017 related to the internal-use software and platform development costs as the underlying assets had not been placed into service as of December 31, 2017. Amortization expense related to internal-use software and platform development costs was $1.0 million for the year ended December 31, 2016. Intangible Assets, Net All of the Company’s identifiable intangible assets were acquired in March 2014 from the Elance-oDesk Combination. Intangible assets, net consisted of the following (in thousands):
| As of December 31, 2018
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Trade names | $ | 2,293 |  |  | $ | 2,293 |  |  | $ | — |
User relationships | 18,678 |  |  | 12,674 |  |  | 6,004 |
Developed technology | 10,356 |  |  | 10,356 |  |  | — |
Domain names | 529 |  |  | 529 |  |  | — |
Total | $ | 31,856 |  |  | $ | 25,852 |  |  | $ | 6,004 |
| As of December 31, 2017
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Trade names | $ | 2,293 |  |  | $ | 2,293 |  |  | $ | — |
User relationships | 18,678 |  |  | 10,006 |  |  | 8,672 |
Developed technology | 10,356 |  |  | 10,356 |  |  | — |
Domain names | 529 |  |  | 529 |  |  | — |
Total | $ | 31,856 |  |  | $ | 23,184 |  |  | $ | 8,672 |
Total amortization expense of intangible assets was $2.7 million and $2.7 million for the years ended December 31, 2018 and 2017, respectively. Amortization expense was included in general and administrative expenses. As of December 31, 2018, the remaining useful life for user relationships was 2.3 years. Total amortization expense of intangible assets was $5.7 million for the year ended December 31, 2016, of which $2.9 million was included in cost of revenue related to developed technology and trade names. The remaining carrying amount of $2.6 million for developed technology was accelerated in 2016 when the Elance platform was decommissioned. Amortization for the user relationships of $2.7 million was included in general and administrative expenses for the year ended December 31, 2016. As of December 31, 2018, the estimated future amortization expense for the acquired intangible assets is as follows (in thousands):
Year Ended December 31, |  | Estimated Amortization Expense
2019 |  | $ | 2,668 |
2020 |  | 2,668 |
2021 |  | 668 |
Total |  | $ | 6,004 |
Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following as of December 31, 2018 and 2017 (in thousands):
| 2018 |  | 2017
Accrued compensation and related benefits | $ | 9,314 |  |  | $ | 8,399 |
Accrued freelancer costs | 2,465 |  |  | 134 |
Accrued indirect taxes | 1,630 |  |  | 1,861 |
Accrued vendor expenses | 6,002 |  |  | 4,198 |
Accrued payment processing fees | 715 |  |  | 593 |
Other | 822 |  |  | 845 |
Total accrued expenses and other current liabilities | $ | 20,948 |  |  | $ | 16,030 |

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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