PROPERTY PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2022

PROPERTY PLANT AND EQUIPMENT [ABSTRACT]

PROPERTY, PLANT AND EQUIPMENT

(5)PROPERTY, PLANT AND EQUIPMENT

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

	December 31,
	2022		2021
Land and buildings	$	32,070	$	32,942
Computer equipment and software		527,096		503,056
Telephone equipment		46,235		50,256
Furniture and fixtures		80,843		84,944
Leasehold improvements		171,141		189,161
Motor vehicles		258		257
Property, plant and equipment, gross		857,643		860,616
Less: Accumulated depreciation and amortization		(674,283)		(692,212)
Property, plant and equipment, net	$	183,360	$	168,404

Depreciation and amortization expense for property, plant and equipment was $64.5 million, $63.5 million and $62.7 million for the years ended December 31, 2022, 2021 and 2020, respectively.

Included in the computer equipment and software is internally developed software of $26.8 million net and $19.4 million net as of December 31, 2022 and 2021, respectively. During 2022 and 2021, impairments of internally developed software of $6.0 million and $3.2 million, respectively, were expensed and included in Impairment losses in the Consolidated Statements of Comprehensive Income (Loss).