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Balance Sheet Components
 12 Months Ended
Dec. 31, 2024
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, 2024 and 2023:
(In thousands)20242023
Internal-use software and platform development$59,815 $47,096 
Leasehold improvements6,025 11,644 
Computer equipment and software6,817 6,605 
Office furniture and fixtures1,755 2,745 
Total property and equipment74,412 68,090 
Less: accumulated depreciation(44,356)(40,950)
Property and equipment, net$30,056 $27,140 
Depreciation expense related to property and equipment, excluding internal-use software and platform development, was $2.9 million, $2.9 million, and $3.2 million for the years ended December 31, 2024, 2023, and 2022, respectively.
The Company capitalized $12.8 million, $13.8 million, and $7.5 million of internal-use software and platform development costs during the years ended December 31, 2024, 2023, and 2022, respectively.
Amortization expense related to the capitalized internal-use software and platform development costs was $9.8 million for the year ended December 31, 2024, of which $8.6 million was included in cost of revenue related to developed technology used on the work marketplace. Amortization expense related to the capitalized internal-use software and platform development costs was $6.5 million for the year ended December 31, 2023, of which $4.5 million was included in cost of revenue related to developed technology used on the work marketplace. Amortization expense related to the capitalized internal-use software and platform development costs was $4.9 million for the year ended December 31, 2022, of which $2.7 million was included in cost of revenue related to developed technology used on the work marketplace.
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following as of December 31, 2024 and 2023:
(In thousands)20242023
Accrued compensation and related benefits$30,666 $25,872 
Accrued indirect taxes11,394 13,171 
Accrued vendor expenses9,485 8,844 
Accrued payment processing fees4,478 2,090 
Operating lease liability, current1,624 5,687 
Accrued talent costs801 1,415 
Other852 1,113 
Total accrued expenses and other current liabilities$59,300 $58,192