| Balance Sheet Components |
Balance Sheet Components Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following: | | | | | | | | | | | | | As of January 31, | | 2021 | | 2020 | | | | | | (in thousands) | | Prepaid expenses | 60,702 | | | 22,320 | | | Restricted cash from international employee stock sales | 50,475 | | | 48,547 | | | Other | 5,642 | | | 4,141 | | | Prepaid expenses and other current assets | $ | 116,819 | | | $ | 75,008 | |
Property and Equipment, Net Property and equipment consisted of the following: | | | | | | | | | | | | | As of January 31, | | 2021 | | 2020 | | | | | | (in thousands) | | Computer and office equipment | $ | 137,445 | | | $ | 51,375 | | | Software | 36,216 | | | 10,855 | | | Leasehold improvements | 23,593 | | | 18,215 | | | Furniture and fixtures | 4,625 | | | 3,949 | | | Property and equipment, gross | 201,879 | | | 84,394 | | | Less: accumulated depreciation and amortization | (51,955) | | | (27,256) | | | Property and equipment, net | $ | 149,924 | | | $ | 57,138 | |
Depreciation and amortization expense was $28.4 million, $16.4 million, and $7.0 million for the fiscal years ended January 31, 2021, 2020, and 2019, respectively. Other Assets, Noncurrent Other assets, noncurrent consisted of the following: | | | | | | | | | | | | | As of January 31, | | 2021 | | 2020 | | | | | | (in thousands) | | Accounts receivable, noncurrent | $ | 28,008 | | | $ | 9,011 | | | Equity investment | 13,538 | | | 3,000 | | | Prepaid expense, noncurrent | 12,386 | | | 2,945 | | | Indefinite-lived intangible assets | 8,002 | | | 2,159 | | | | | | | Convertible note | 5,130 | | | — | | | Intangible assets subject to amortization, net | 2,814 | | | — | | | Other | 6,075 | | | 5,217 | | | Other assets, noncurrent | $ | 75,953 | | | $ | 22,332 | |
Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following: | | | | | | | | | | | | | As of January 31, | | 2021 | | 2020 | | | | | | (in thousands) | | Accrued expenses | $ | 157,167 | | | $ | 17,475 | | | | | | | Accrued compensation and benefits | 118,640 | | | 36,732 | | | Proceeds from employee equity transactions to be remitted to employees and tax authorities | 54,174 | | | 49,287 | | | Sales and other tax liabilities | 27,453 | | | 3,774 | | | Customer deposit liabilities | 13,050 | | | 3,414 | | | Operating lease liabilities, current | 15,601 | | | 7,675 | | | | | | | Other | 6,933 | | | 4,335 | | | Accrued expenses and other current liabilities | $ | 393,018 | | | $ | 122,692 | |
Other Liabilities, Noncurrent Other liabilities, noncurrent consisted of the following: | | | | | | | | | | | | | As of January 31, | | 2021 | | 2020 | | | | | | (in thousands) | | Sales and other tax liabilities | $ | 58,133 | | | $ | 33,957 | | | | | | | | | | | | | | | Other | 3,501 | | | 2,329 | | | Other liabilities, noncurrent | $ | 61,634 | | | $ | 36,286 | |
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