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


	October 31, 2022		January 31, 2022
Data center and other computer equipment	$	255,702	$	198,297
Capitalized internal-use software and website development costs	98,097		70,476
Leasehold improvements	21,541		22,029
Purchased software	6,987		5,232
Furniture and equipment	7,076		7,291
Construction in process	232,784		99,030
	622,187		402,355
Less: Accumulated depreciation and amortization	(192,157)		(141,778)
Property and equipment, net	$	430,030	$	260,577

Construction in process mainly includes data center equipment purchased that has not yet been placed in service. Data center equipment that was purchased but not yet been placed into service was $215.1 million as of October 31, 2022.

Depreciation and amortization expense of property and equipment was $19.5 million and $14.5 million during the three months ended October 31, 2022 and October 31, 2021, respectively, and $53.6 million and $39.2 million during the nine months ended October 31, 2022 and October 31, 2021, respectively.

There was no impairment of property and equipment during the three and nine months ended October 31, 2022 and October 31, 2021. The Company capitalized $12.9 million and $9.0 million in internal-use software and website development costs during the three months ended October 31, 2022 and October 31, 2021, respectively, and $34.5 million and $22.8 million during the nine months ended October 31, 2022 and October 31, 2021, respectively. Amortization expense associated with internal-use software and website development costs totaled $5.6 million and $3.3 million during the three months ended October 31, 2022 and October 31, 2021, respectively, and $14.8 million and $8.6 million during the nine months ended October 31, 2022 and October 31, 2021, respectively. The net book value of capitalized internal-use software and website development costs was $58.4 million and $38.6 million as of October 31, 2022 and January 31, 2022, respectively.

Total intangible assets, net consisted of the following (dollars in thousands):


	October 31, 2022						Weighted-Average Remaining Useful Life
	Gross Carrying Amount		Accumulated Amortization		Net Amount
							(in months)
Developed technology	$	101,394	$	22,234	$	79,160	71
Customer relationships	11,979		3,331		8,648		64
Other acquired intangible assets	3,084		1,392		1,692		161
Total	$	116,457	$	26,957	$	89,500


	January 31, 2022						Weighted-Average Remaining Useful Life
	Gross Carrying Amount		Accumulated Amortization		Net Amount
							(in months)
Developed technology	$	97,668	$	12,000	$	85,668	79
Customer relationships	12,045		1,973		10,072		72
Other acquired intangible assets	2,397		801		1,596		89
Total	$	112,110	$	14,774	$	97,336

Amortization expense of intangible assets was $4.1 million and $3.4 million during the three months ended October 31, 2022 and October 31, 2021, respectively, and $12.3 million and $9.1 million during the nine months ended October 31, 2022 and October 31, 2021, respectively.

The estimated aggregate future amortization expense of intangible assets as of October 31, 2022 is as follows (in thousands):


	Total
Fiscal 2023 (remaining three months)	$	4,247
Fiscal 2024	16,358
Fiscal 2025	16,273
Fiscal 2026	15,186
Fiscal 2027	13,010
Thereafter	24,426
Total amortization expense	$	89,500

The developed technology, customer relationships, and other acquired intangible assets are amortized over their estimated useful lives, generally on a straight-line basis for periods ranging from 2 to 20 years.

The changes in goodwill during the nine months ended October 31, 2022 consisted of the following (in thousands):


	Amounts

Goodwill as of January 31, 2022	$	416,445
Goodwill acquired(1)	14,225
Goodwill adjustment for the SecureCircle acquisition	208
Foreign currency translation	(593)
Goodwill as of October 31, 2022	$	430,285

_________________________________

Accrued expenses consisted of the following (in thousands):


	October 31, 2022		January 31, 2022
Web hosting services	$	33,431	$	23,711
Other accrued expenses	16,300		13,988
Accrued marketing	12,677		9,801
Accrued professional services	10,495		10,664
Accrued purchases of property and equipment	7,229		10,878
Accrued interest expense	4,750		10,375
Accrued partner commissions	4,036		3,965
Accrued expenses	$	88,918	$	83,382

Accrued payroll and benefits consisted of the following (in thousands):


	October 31, 2022		January 31, 2022
Accrued commissions	$	50,683	$	47,298
Accrued payroll and related expenses	35,836		24,910
Employee Stock Purchase Plan	22,839		14,764
Accrued bonuses	13,200		17,591
Accrued payroll and benefits	$	122,558	$	104,563

In April 2020, the Company began deferring payment on its share of payroll taxes owed, as permitted by the CARES Act through December 31, 2020. As of October 31, 2022 and January 31, 2022, the Company had deferred $5.1 million of payroll taxes in other current liabilities.