The following two tables show stock-based compensation expense by award type and where the stock-based compensation expense is recorded in the Company’s consolidated statements of operations:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(in thousands)				(in thousands)
Options	$	1,822	$	3,133	$	4,392	$	5,839
RSUs		116,913		117,891		216,743		190,937
PSUs		6,340		2,783		11,167		6,017
Employee stock purchase plan		3,919		4,196		7,814		8,245
Total stock-based compensation expense	$	128,994	$	128,003	$	240,116	$	211,038

Effect of stock-based compensation expense on income by line item:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(in thousands)				(in thousands)
Cost of revenue, subscription	$	5,444	$	3,516	$	10,404	$	6,259
Cost of revenue, professional services and other		1,128		1,459		2,215		2,546
Research and development		64,693		64,060		115,318		97,384
Sales and marketing		36,168		38,625		71,325		68,794
General and administrative		21,561		20,343		40,854		36,055
Total stock-based compensation expense	$	128,994	$	128,003	$	240,116	$	211,038

Capitalized software development costs excluded from stock-based compensation expense is $10.2 million for the three months ended June 30, 2024, $19.0 million for the six months ended June 30, 2024, $9.4 million for the three months ended June 30, 2023, and $14.0 million for the six months ended June 30, 2023. Also excluded in the six months ended June 30, 2023 is $1.0 million of stock-based compensation expense incurred in connection with the Restructuring Plan. See Note 15 for more details.