OTHER BALANCE SHEET AMOUNTS

6 Months Ended

Jun. 30, 2020

Balance Sheet Related Disclosures [Abstract]

OTHER BALANCE SHEET AMOUNTS

OTHER BALANCE SHEET AMOUNTS

Property and Equipment, net

The balance of property and equipment, net is as follows (in thousands):

	Useful Life	June 30, 2020		December 31, 2019
Computer equipment and software	1 – 5 years	$	64,651	$	57,482
Furniture and fixtures	7 years	6,791		6,096
Leasehold improvements	1 – 6 years	25,019		22,800
Total property and equipment		96,461		86,378
Less: accumulated depreciation and amortization		(57,899)		(49,852)
Total property and equipment, net		$	38,562	$	36,526

Depreciation expense was $5.8 million and $3.0 million for the three months ended June 30, 2020 and 2019 and $8.9 million and $5.7 million for the six months ended June 30, 2020 and 2019, respectively.

Accrued Expenses

The balance of accrued expenses is as follows (in thousands):

	June 30, 2020		December 31, 2019
Accrued compensation	$	42,877	$	33,626
Accrued commissions	11,603		18,834
Accrued interest	18,923		8,625
Other accrued expenses	20,862		16,990
Total accrued expenses	$	94,265	$	78,075

Deferred CommissionsThe 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 customer agreements that gave rise to the commissions. These deferred commissions are then amortized over the related benefit period. For the three months ended June 30, 2020 and 2019, the Company recognized $9.9 million and $8.7 million in commissions expense, respectively. For the six months ended June 30, 2020 and 2019, the Company recognized $19.0 million and $17.4 million in commissions expense, respectively. These expenses were recorded in sales and marketing expense.