
	March 31, 2026		December 31, 2025
Computers	$	19,237	$	18,835
Capitalized internal-use software	57,334		53,245
Office equipment	7,980		7,887
Furniture and fixtures	9,737		9,518
Motor vehicles	239		267
Leasehold improvements	8,918		8,994
Construction in progress	4,600		269
Total property and equipment	108,045		99,015
Less: accumulated depreciation and amortization	(63,823)		(60,172)
Property and equipment, net	$	44,222	$	38,843

The following table summarizes depreciation expense and internal-use software capitalization and amortization during the periods presented below (in thousands):


	Three Months Ended March 31,
	2026		2025
Capitalization of costs associated with internal-use software	$	4,090	$	3,464
Amortization expense of capitalized internal-use software	2,507		1,639
Depreciation expense	$	1,173	$	1,207

As of March 31, 2026 and December 31, 2025, the net carrying value of capitalized internal-use software was $27.6 million and $26.1 million, respectively.


	March 31, 2026		December 31, 2025
Accrued compensation	$	23,577	$	28,233
Acquisition-related liabilities	9,043		—
Accrued third-party cloud infrastructure expenses	5,612		5,922
Accrued reseller commissions	10,961		11,512
Accrued advertising and marketing expenses	7,921		7,835
Advanced payments from customers	5,783		6,097
Accrued taxes	17,004		14,499
Operating lease liabilities, current	9,393		9,221
Contributions withheld for employee stock purchase plan	3,017		1,198


Income tax payable	698		3,571
Other accrued expenses	16,396		13,114
Total accrued liabilities	$	109,405	$	101,202

Noncurrent liabilities include $19.5 million and $21.1 million of long term accrued compensation as of March 31, 2026 and December 31, 2025, respectively.