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Property and Equipment
9 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
Property and Equipment Property and Equipment
Property and equipment is summarized as follows (in thousands):
 As of September 30, 2022As of December 31, 2021
Computer equipment and software$250,600 $221,429 
Furniture and fixtures10,217 10,238 
Leasehold improvements19,876 19,453 
Property and equipment280,693 251,120 
Less accumulated depreciation(225,552)(203,046)
Property and equipment, net$55,141 $48,074 

Depreciation expense related to property and equipment was $8.7 million and $7.9 million for the three months ended September 30, 2022 and 2021, respectively, and $25.0 million and $23.8 million for the nine months ended September 30, 2022 and 2021, respectively. Cost of revenues included depreciation expense of $8.0 million and $7.1 million for the three months ended September 30, 2022 and 2021, respectively, and $22.7 million and $21.3 million for the nine months ended September 30, 2022 and 2021, respectively. General and administrative expense included depreciation expense of $0.8 million and $0.8 million for the three months ended September 30, 2022 and 2021, respectively, and $2.3 million and $2.5 million for the nine months ended September 30, 2022 and 2021, respectively.
Capitalized Internal-Use Software
The Company capitalized costs related to the development of internal-use software of $10.9 million and $6.7 million for the three months ended September 30, 2022 and 2021, respectively, and $31.1 million and $20.9 million for the nine months ended September 30, 2022 and 2021, respectively. Capitalized amounts are included as a component of property and equipment under computer equipment and software on the Consolidated Balance Sheets.
The portion of total depreciation expense related to capitalized internal-use software was $7.6 million and $6.7 million for the three months ended September 30, 2022 and 2021, respectively, and $21.6 million and $20.1 million for the nine months ended September 30, 2022 and 2021, respectively. Depreciation expense related to capitalized internal-use software is included in cost of revenue in the Consolidated Statements of Operations.
As of September 30, 2022 and December 31, 2021, the Company had capitalized internal-use software of $48.4 million and $39.0 million, respectively, net of accumulated depreciation, which was included in property and equipment, net.