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Other Balance Sheet Amounts
 6 Months Ended
Jun. 30, 2019
Balance Sheet Related Disclosures [Abstract]  
Other Balance Sheet Amounts OTHER BALANCE SHEET AMOUNTS
The balance of property and equipment, net is as follows (in thousands):
 
Useful Life
 
June 30,
 
December 31,
 
2019
 
2018
Computer equipment and software
3 – 5 years
 
$
52,756

 
$
52,055

Build to suit property
25 years
 
—

 
51,058

Furniture and fixtures
7 years
 
5,303

 
4,367

Leasehold improvements
2 – 6 years
 
16,645

 
9,987

Renovation in progress
n/a
 
4,611

 
1,984

Total property and equipment
 
 
79,315

 
119,451

Less: accumulated depreciation and amortization
 
 
(43,575
)
 
(42,197
)
Total property and equipment, net
 
 
$
35,740

 
$
77,254


As described in Note 1 - Organization and Summary of Significant Accounting Policies and Note 2 - Business Combinations above, on January 1, 2019, the Company de-recognized the build to suit property, exclusive of $5.0 million in build-out costs which were re-classified as leasehold improvements in the current reporting period.
Depreciation expense for the three months ended June 30, 2019 and June 30, 2018 was $3.0 million and $2.8 million, respectively and $5.7 million and $5.3 million for the six months ended June 30, 2019 and June 30, 2018, respectively.
Accrued Expenses
The balance of accrued expenses is as follows (in thousands):
 
June 30,
 
December 31,
 
2019
 
2018
Accrued compensation
$
23,642

 
$
31,799

Accrued commissions
9,387

 
13,856

Accrued interest
8,625

 
8,625

Other accrued expenses
16,031

 
14,051

Total accrued expenses
$
57,685

 
$
68,331


Deferred Commissions
The Company defers commissions paid to its sales force and related payroll taxes as these amounts are incremental costs of obtaining a contract with a customer and are recoverable from future revenue due to the non-cancelable client agreements that gave rise to the commissions. For the six months ended June 30, 2019 and June 30, 2018, the amount of amortization expense was $17.4 million and $19.5 million respectively and there was no impairment loss in relation to the costs capitalized.