Property and equipment are depreciated over their useful lives using the straight-line method, as follows:
CategoryEstimated Useful Life
Software and computer equipment
Three to five years
Furniture and fixtures
Ten years
Equipment
Five years
Leasehold improvementsRemaining term of the lease
Building improvements
Ten to 39 years
Property and equipment, net consisted of the following as of December 31, 2024 and 2023 (amounts in thousands):
20242023
Software$66,515 $70,924 
Computer equipment18,165 21,771 
Furniture and fixtures14,422 16,814 
Equipment10,032 12,649 
Leasehold improvements18,076 18,711 
Building and improvements19,637 19,637 
Land1,407 1,407 
Accumulated depreciation and impairment(119,604)(126,452)
Assets in process848 989 
Property and equipment, net$29,498 $36,450 
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About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.