Property and equipment, net consists of the following:


	December 31, 2025			December 31, 2024
Computer hardware and software	$	8,587		$	13,967
Office furniture and equipment		435			394
Leasehold improvements		96			—
Total, at cost		9,118			14,361
Less: accumulated depreciation and amortization		(8,395	)		(8,625	)
Property and equipment, net	$	723		$	5,736

Depreciation and amortization expense under property and equipment was $3,798,000, $4,852,000 and $1,499,000 for the years ended December 31, 2025, 2024 and 2023, respectively. During the first quarter of 2024, we moved capitalized software from discontinued operations to continuing operations to align with the Company’s use of the system in the current year. Please see Note 4 for more detail.

During the year ended December 31, 2025, we disposed of computer hardware and software totaling $5,381,000. The accumulated depreciation on these systems totaled $4,018,000 at the time of disposal. We disposed of office furniture totaling $18,000 during the period. Accumulated depreciation at the time of this disposal totaled $18,000. During the year ended December 31, 2024, we disposed of computer hardware and software totaling $1,018,000. The accumulated depreciation on these systems totaled $953,000 at the time of disposal. We disposed of office furniture totaling $167,000 during the period. Accumulated depreciation at the time of this disposal totaled $163,000. In addition, we disposed of leasehold improvements totaling $311,000 during the period. Accumulated depreciation at the time of this disposal totaled $232,000. We also impaired software totaling $1,035,000, due to lower expected cash flows over the remaining life of the software. During the year ended December 31, 2023, we sold or disposed of leased vehicles totaling $1,069,000. The accumulated depreciation on these vehicles totaled $1,038,000 at the time of disposal. We realized a net gain on this disposal of $559,000. We disposed of computer hardware and software totaling $1,061,000. The accumulated depreciation on these systems totaled $379,000 at the time of disposal. In addition, we disposed of office furniture totaling $749,000 during the period. Accumulated depreciation at the time of this disposal totaled $702,000.