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Property and Equipment
 9 Months Ended
Sep. 30, 2023
Property, Plant and Equipment [Abstract]  
Property and Equipment Property and Equipment
Property and equipment is summarized as follows (in thousands):
 As of September 30, 2023As of December 31, 2022
Computer equipment and software$295,193 $261,067 
Furniture and fixtures10,796 10,328 
Leasehold improvements19,043 18,635 
Property and equipment325,032 290,030 
Less accumulated depreciation(263,103)(235,482)
Property and equipment, net$61,929 $54,548 

Depreciation expense related to property and equipment was $9.5 million and $8.7 million for the three months ended September 30, 2023 and 2022, respectively, and $27.7 million and $25.0 million for the nine months ended September 30, 2023 and 2022, respectively. Cost of revenues included depreciation expense of $9.1 million and $8.0 million for the three months ended September 30, 2023 and 2022, respectively, and $26.5 million and $22.7 million for the nine months ended September 30, 2023 and 2022, respectively. General and administrative expense included depreciation expense of $0.4 million and $0.8 million for the three months ended September 30, 2023 and 2022, respectively, and $1.3 million and $2.3 million for the nine months ended September 30, 2023 and 2022, respectively.
Capitalized Internal-Use Software
The Company capitalized costs related to the development of internal-use software of $12.1 million and $10.9 million for the three months ended September 30, 2023 and 2022, respectively, and $33.7 million and $31.1 million for the nine months ended September 30, 2023 and 2022, 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 $8.8 million and $7.6 million for the three months ended September 30, 2023 and 2022, respectively, and $25.6 million and $21.6 million for the nine months ended September 30, 2023 and 2022, 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, 2023 and December 31, 2022, the Company had capitalized internal-use software of $58.2 million and $50.1 million, respectively, net of accumulated depreciation, which was included in property and equipment, net.