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Property, Plant and Equipment
9 Months Ended
Sep. 30, 2021
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment
7. Property, Plant and Equipment
Property, plant and equipment, net consisted of the following:    
As of December 31,As of September 30,
20202021
Furniture and fixtures$2,341 $2,179 
Computer and office equipment4,077 4,885 
Telecommunications equipment60,651 68,596 
Leasehold improvements6,285 6,260 
Software3,901 4,994 
Internal-use software development19,968 22,930 
Automobile502 605 
Land— 16,394 
Total cost97,725 126,843 
Less—accumulated depreciation(46,080)(58,576)
Total property, plant and equipment, net$51,645 $68,267 
The Company capitalized $348 and $1,846 of software development costs for the three and nine months ended September 30, 2020, respectively, and $808 and $3,212 for the three and nine months ended September 30, 2021, respectively.
Amortization expense related to capitalized software development costs were $377 and $1,547 for the three and nine months ended September 30, 2020, respectively, and $459 and $1,404 for the three and nine months ended September 30, 2021, respectively. As of September 30, 2021, unamortized implementation costs related to cloud computing arrangements are $464, of which $140 are included in prepaid expenses and other current assets and $324 are included in other long-term assets.
The Company leases automobiles under leases accounted for as finance leases with expiration dates ranging from December 31, 2021 to June 30, 2025. As of September 30, 2021, cost and accumulated depreciation of the assets under finance leases recorded by the Company were $595 and $187, respectively.
The Company recognized depreciation expense, which includes amortization of capitalized software development costs, as follows:
Three months ended September 30,Nine months ended September 30,
2020202120202021
Cost of revenue$2,284 $2,976 $6,958 $8,947 
Research and development197 296 441 829 
Sales and marketing30 32 90 90 
General and administrative646 1,165 2,048 3,117 
Total depreciation expense$3,157 $4,469 $9,537 $12,983