Property and Equipment

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Property and equipment at December 31, 2018 and 2019 consisted of the following:



	Useful Life	2018		2019
		(in thousands)
Land	—	$	9,244	$	9,244
Building and building improvements	15 - 39 years	54,496		54,592
Leasehold improvements	up to 15 years	1,473		1,536
Office equipment	5 years	2,240		911
Computer equipment	3 years	25,618		22,090
Furniture and fixtures	7 years	8,391		9,035
Other capital assets	5 years	128		128
Software development	5 years	87,058		87,774
Program development	3 years	12,597		13,103
		201,245		198,413
Accumulated depreciation and amortization		114,364		119,918
		$	86,881	$	78,495

The Company disposed of long-lived assets resulting in a loss of $2.1 million, $0.9 million, and $0.6 million during the years ended December 31, 2017, 2018, and 2019, respectively. The loss was primarily related to assets no longer in use. The losses on long-lived assets are included as loss on disposals of long-lived assets in these Consolidated Financial Statements.

During the years ended December 31, 2017, 2018 and 2019, the Company recorded depreciation expense of $18.2 million, $16.9 million and $15.3 million, respectively. In addition, the Company recorded amortization expense related to other assets of $0.6 million, $0.6 million, and $0.3 million during the years ended December 31, 2017, 2018 and 2019, respectively.