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Property, Plant and Equipment and Leasehold Intangibles, Net
 6 Months Ended
Jun. 30, 2022
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment and Leasehold Intangibles, Net
6. Property, Plant and Equipment and Leasehold Intangibles, Net

As of June 30, 2022 and December 31, 2021, net property, plant and equipment and leasehold intangibles, which include assets under financing leases, consisted of the following.

(in thousands)June 30, 2022December 31, 2021
Land$508,210 $502,610 
Buildings and improvements5,293,975 5,262,136 
Furniture and equipment1,019,609 990,006 
Resident and leasehold operating intangibles301,732 303,737 
Construction in progress58,387 51,037 
Assets under financing leases and leasehold improvements1,633,303 1,609,217 
Property, plant and equipment and leasehold intangibles8,815,216 8,718,743 
Accumulated depreciation and amortization(3,975,573)(3,814,451)
Property, plant and equipment and leasehold intangibles, net$4,839,643 $4,904,292 

Assets under financing leases and leasehold improvements includes $315.4 million and $332.3 million of financing lease right-of-use assets, net of accumulated amortization, as of June 30, 2022 and December 31, 2021, respectively. Refer to Note 8 for further information on the Company's financing leases.
Long-lived assets with definite useful lives are depreciated or amortized on a straight-line basis over their estimated useful lives (or, in certain cases, the shorter of their estimated useful lives or the lease term) and are tested for impairment whenever indicators of impairment arise. The Company recognized depreciation and amortization expense on its property, plant and equipment and leasehold intangibles of $86.6 million and $83.6 million for the three months ended June 30, 2022 and 2021, respectively, and $172.3 million and $167.5 million for the six months ended June 30, 2022 and 2021, respectively. The Company recognized $1.6 million and $0.6 million for the three months ended June 30, 2022 and 2021, respectively, and $2.1 million and $2.3 million for the six months ended June 30, 2022 and 2021, respectively, of non-cash impairment charges in its operating results for its property, plant and equipment and leasehold intangibles assets, primarily due to property damage at certain communities and decreased occupancy and future cash flow estimates at certain communities as a result of the continuing impacts of the COVID-19 pandemic.