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Balance Sheets Components
9 Months Ended
Sep. 30, 2023
Balance Sheet Related Disclosures [Abstract]  
Balance Sheets Components Balance Sheets Components
Property and Equipment, Net
Property and equipment, net consisted of the following as of the periods presented (in thousands):
 September 30, 2023December 31, 2022
Computer, equipment and software(1)
$33,255 $31,243 
Furniture and fixtures1,073 1,071 
Leasehold improvements3,793 3,606 
Property and equipment, gross38,121 35,920 
Less: Accumulated depreciation and amortization(2)
(32,270)(28,708)
Property and equipment, net$5,851 $7,212 
(1)Includes assets recorded under finance leases of $3.2 million and $5.3 million as of September 30, 2023 and December 31, 2022, respectively.
(2)Includes amount for assets recorded under finance leases of $3.0 million and $4.0 million as of September 30, 2023 and December 31, 2022, respectively.
Depreciation and amortization expense for property and equipment was $1.1 million and $3.6 million for the three and nine months ended September 30, 2023, respectively, and $1.3 million and $3.7 million for the three and nine months ended September 30, 2022, respectively.
The following table presents the property and equipment, net of depreciation and amortization, by geographic region as of the periods presented (in thousands):
 September 30, 2023December 31, 2022
United States$5,450 $6,449 
EMEA378 722 
Other23 41 
Total property and equipment, net$5,851 $7,212 
Accrued and Other Current Liabilities
Accrued and other current liabilities consisted of the following as of the periods presented (in thousands):
 September 30, 2023December 31, 2022
Accrued compensation and benefits
$4,976 $5,390 
Accrued bonus and commissions4,934 6,814 
Other6,716 6,261 
Accrued and other current liabilities$16,626 $18,465