OTHER BALANCE SHEET AMOUNTS

9 Months Ended

Sep. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Property and Equipment, net

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


	Useful Life	September 30, 2020		December 31, 2019
Computer equipment and software	1 – 5 years	$	64,342	$	57,482
Furniture and fixtures	3 – 7 years	6,898		6,096
Leasehold improvements	1 – 7 years	25,011		22,800

Total property and equipment		96,251		86,378
Less: accumulated depreciation and amortization		(62,359)		(49,852)
Total property and equipment, net		$	33,892	$	36,526

Depreciation expense was $5.4 million and $3.0 million for the three months ended September 30, 2020 and 2019 and $14.3 million and $8.7 million for the nine months ended September 30, 2020 and 2019, respectively.

Accrued Expenses

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


	September 30, 2020		December 31, 2019
Accrued compensation	$	47,667	$	33,626
Accrued commissions	13,329		18,834
Accrued interest	5,435		8,625
Other accrued expenses	24,234		16,990
Total accrued expenses	$	90,665	$	78,075

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 customer agreements that gave rise to the commissions. Deferred commissions are then amortized over the related benefit period which has been determined to be six years for commissions for initial contracts. For the three months ended September 30, 2020 and 2019, the Company recognized $10.4 million and $10.4 million in commissions expense, respectively. For the nine months ended September 30, 2020 and 2019, the Company recognized $29.4 million and $27.8 million in commissions expense, respectively. These expenses were recorded in sales and marketing expense in the accompanying condensed consolidated statements of operations.