The remaining useful lives of fixed assets and capitalized software are reviewed annually for reasonableness. Fixed assets and capitalized software are depreciated on a straight-line basis over the estimated useful lives of the assets, which are presented in the following table:
 Estimated
Useful Lives
Buildings and building improvements
8 - 30 years
Leasehold improvements (1)
1 - 8 years
Computer and data processing equipment
3 years
Furniture and fixtures
7 years
Capitalized software
1.5 - 5 years
Other
3 - 7 years
(1)    Leasehold improvements are depreciated at the shorter of their estimated useful lives or the lease term.

See Note 7, Fixed Assets and Capitalized Software, for additional information.
The following table summarizes the components of the Company's fixed assets and capitalized software:
December 31,
(in thousands)20252024
Capitalized software$196,580 $187,721 
Computer and data processing equipment28,554 36,224 
Finance lease asset5,798 — 
Other1,124 1,268 
Fixed assets and capitalized software$232,056 $225,213 
Less: accumulated depreciation and amortization181,171 180,735 
Total fixed assets and capitalized software, net$50,885 $44,478 
Depreciation and amortization expense associated with the Company's fixed assets and capitalized software was as follows:
 Years Ended December 31,
(in thousands)202520242023
Amortization of capitalized software$25,955 $30,905 $30,087 
Depreciation of fixed assets5,124 5,888 7,709 
Total depreciation and amortization expense$31,079 $36,793 $37,796 

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2020Mar 25, 2021

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.