PROPERTY AND EQUIPMENT, NET

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment, Net [Abstract]

4. PROPERTY AND EQUIPMENT, NET

Property and equipment, net consist of the following (in thousands):


	September 30, 2023		December 31, 2022
Computer hardware and software, including internal-use software and website development	$	246,875	$	240,148
Building	69,356		69,350
Land	12,781		12,781
Furniture and equipment	10,907		12,642
Building machinery and equipment	9,828		9,791
Land improvements	7,060		7,060
Leasehold improvements	1,749		2,904

	358,556		354,676
Less: accumulated depreciation	(248,895)		(244,770)
Total property and equipment, net	$	109,661	$	109,906

Capitalized costs associated with internal-use software and website development, both developed internally and acquired externally, and depreciation of costs for the same periods associated with internal-use software and website development consist of the following (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Capitalized internal-use software and website development	$	3,069	$	1,714	$	9,350	$	5,826
Depreciation of internal-use software and website development	1,217		1,684		5,932		4,965

Depreciation expense is classified within the corresponding operating expense categories on our consolidated statements of operations as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Cost of goods sold	$	170	$	171	$	610	$	509
Technology	2,940		2,997		10,930		9,143

General and administrative	928		953		2,991		2,785
Total depreciation	$	4,038	$	4,121	$	14,531	$	12,437