| Balance Sheet Components |
Balance Sheet Components Property and Equipment, Net The cost and accumulated depreciation and amortization of property and equipment were as follows (in thousands): | | | | | | | | | | | | | June 30, 2025 | | December 31, 2024 | | Computers, equipment, and software | $ | 14,565 | | | $ | 12,664 | | | Furniture and fixtures | 1,047 | | | 1,047 | | | Leasehold improvements | 416 | | | 416 | | | Capitalized internal-use software costs | 97,072 | | | 74,395 | | | Construction in progress - capitalized internal-use software costs | 28,853 | | | 33,731 | | | Property and equipment, at cost | $ | 141,953 | | | $ | 122,253 | | | Less: Accumulated depreciation and amortization | (54,991) | | | (43,573) | | | Property and equipment, net | $ | 86,962 | | | $ | 78,680 | |
Depreciation and amortization expense was $6.1 million and $5.3 million for the three months ended June 30, 2025 and 2024, respectively, and $12.2 million and $9.1 million for the six months ended June 30, 2025 and 2024, respectively. Accrued Expenses and Other Liabilities Accrued expenses and other liabilities consisted of the following (in thousands): | | | | | | | | | | | | | June 30, 2025 | | December 31, 2024 | | Accrued compensation and benefits | $ | 53,297 | | | $ | 76,308 | | | Accrued income taxes | 34,406 | | | 27,313 | | | Accrued expenses | 27,123 | | | 17,771 | | | Accrued commissions | 16,623 | | | 22,735 | | | Employee contributions under employee stock purchase plan | 10,723 | | | 12,606 | | | Accrued payroll taxes | 6,597 | | | 15,940 | | | Other liabilities | 19,070 | | | 21,577 | | | Total accrued expenses and other liabilities | $ | 167,839 | | | $ | 194,250 | |
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