SELLING, GENERAL AND ADMINISTRATIVE EXPENSES

Selling, general and administrative expenses include payroll and employee benefits associated with personnel employed in executive, sales and marketing, finance, law, compliance, human resources, vendor management, facilities and risk management roles. This category also includes professional services fees, occupancy costs, marketing costs, depreciation and amortization of non-operating assets and other expenses. The components of selling, general and administrative expenses were as follows:



	Three months ended September 30,					Nine months ended September 30,
(in thousands)	2019			2018		2019		2018

Compensation and benefits	$	10,395		$	11,991	$	36,986	$	37,757
Occupancy related costs	12,209			7,428		19,988		23,051
Amortization of intangible assets	3,298			6,620		15,489		21,311
Professional services	2,588			4,915		11,384		12,469
Marketing costs	3,481			4,267		9,402		11,852
Depreciation and amortization	(4,344		)	1,054		4,036		5,272
Other	(443		)	10,054		6,990		20,665

Total	$	27,184		$	46,329	$	104,275	$	132,377

During the third quarter of 2019, we reclassified certain operating lease items recorded in the first half of the year. This resulted in a $6.2 million increase in occupancy related costs and a $5.3 million decrease in depreciation and amortization expense for the third quarter of 2019.