v3.24.3
Certain Balance Sheet Components
 9 Months Ended
Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Certain Balance Sheet Components Certain Balance Sheet Components
Property and Equipment, net
Property and equipment consisted of the following:
September 30,
2024		December 31,
2023
Leasehold improvements$8,110 $8,110 
Computer equipment9,187 8,885 
Furniture and fixtures2,488 2,597 
Internally developed and purchased software41,865 19,324 
61,650 38,916 
Accumulated depreciation and amortization(25,859)(20,152)
Property and equipment, net$35,791 $18,764 
Depreciation and amortization expense related to property and equipment was $2.9 million and $1.6 million for the three months ended September 30, 2024 and 2023, respectively and $7.5 million and $3.7 million for the nine months ended September 30, 2024 and 2023, respectively.
The Company capitalized $5.6 million and $4.3 million as internal-use software development costs during the three months ended September 30, 2024, and 2023, respectively and $20.2 million and $13.0 million during the nine months ended September 30, 2024, and 2023, respectively.
Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

September 30,
2024		December 31, 2023
Accrued costs of revenue
$82,580 $74,357 
Accrued compensation and benefits
36,999 42,305 
Deferred revenue
12,891 11,829 
Accrued technology costs4,454 5,039 
Due to issuing banks
7,957 7,892 
Accrued tax liabilities
5,773 4,929 
Accrued professional services
2,734 4,559 
Operating lease liabilities, current portion
4,527 3,908 
Reserve for contract contingencies and processing errors
1,670 3,754 
Other accrued liabilities
5,881 2,942 
Accrued expenses and other current liabilities
$165,466 $161,514