The following is a summary of property and equipment by major classification and related accumulated depreciation as of December 31, 2022 and 2021 (in thousands):


	December 31, 2022		December 31, 2021


Model home furnishings and capitalized sales office costs	$	7,496	$	7,140
Office furniture and equipment	596		489
Leasehold improvements	1,979		2,060
Computers and equipment	560		498
Vehicles and field trailers	998		790
	11,629		10,977
Less: accumulated depreciation	(8,710)		(8,165)
Total property and equipment, net	$	2,919	$	2,812

Depreciation expense for the years ended December 31, 2022, 2021 and 2020 totaled $2.3 million, $2.7 million, and $3.6 million, respectively, and is included in selling, general and administrative expense in our consolidated statements of income.

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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