
	December 31,
	2022		2021
Furniture and fixtures and other	3,384		5,524
Leasehold improvements	18,428		23,576
Computer hardware and purchased software	110,338		118,659
Internally-developed software (1)	334,079		309,018
Total property, equipment and software, gross	466,229		456,777
Less: accumulated depreciation and amortization	(409,498)		(383,196)
Property, equipment and software, net	$	56,731	$	73,581

(1)The net carrying amount of internally-developed software was $48.6 million and $54.7 million as of December 31, 2022 and 2021.

We evaluated long-lived assets for impairment, due to the events described below, which indicated that the carrying amount of certain asset groups were not recoverable. The asset impairments were written down to fair value based on the discounted cash flow method under the income approach that uses Level 3 inputs. The significant estimates used in the discounted cash flow models are the risk-adjusted discount rates; forecasted revenue, cost of revenue and operating expenses; forecasted capital expenditures and working capital needs; weighted-average cost of capital; rates of long-term growth; and income tax rates.

During the first quarter of 2022, we determined the impact to our business from the new variant of COVID-19 required us to evaluate our long-lived assets for impairment. Our interim quantitative assessment for the first quarter of 2022 did not identify any long-lived asset impairment.

During the second quarter of 2022, we determined a downward revision of our forecast required us to evaluate our long-lived assets for impairment. As a result of our interim quantitative assessment, we recognized long-lived asset impairment related to certain asset groups within our International reporting unit. See details in the table below.

During the fourth quarter of 2022, we determined a further downward revision of our forecast required us to evaluate our long-lived assets for impairment. As a result of our interim quantitative assessment, we recognized long-lived asset impairment related to certain asset groups within our International reporting unit. Additionally, during the fourth quarter of 2022, we determined that certain internally developed software was no longer in use. As a result, we recognized long-lived asset impairment related to internally developed software. See details in the table below.

During the third quarter of 2021, we recognized long-lived asset impairments for certain leasehold improvements under our 2020 Restructuring Plan and during the first quarter 2020 for property, equipment and software, net under our 2020 Restructuring Plan. See details in the table below and Note 13, Restructuring and Related Charges, for more information.

The following table summarizes impairment charges for property, equipment and software that are presented within Restructuring and related charges and Long-lived asset impairment on the Consolidated Statements of Operations for the years ended December 31, 2022, 2021 and 2020 (in thousands):


	Year Ended December 31,
	2022		2021		2020
Long-lived asset impairment:
North America	$	753	$	—	$	—
International	3,736		—		9,565
Long-lived asset impairment	4,489		—		9,565
Restructuring and related charges:
North America	—		602		—
International	—		268		5,613
Restructuring and related charges impairment	—		870		5,613
Total property, equipment and software impairment	$	4,489	$	870	$	15,178

The following table summarizes impairment for long-lived assets by asset type for the years ended December 31, 2022, 2021 and 2020 (in thousands):


	Year Ended December 31,
Long-Lived Asset Category	2022		2021		2020
Property, equipment and software, net
Leasehold improvements	1,747		870		8,419
Computer hardware	1,498		—		2,842
Internally-developed software	753		—		2,988
Other Property, equipment and software, net	491		—		929
Total	$	4,489	$	870	$	15,178

Depreciation and amortization expense on property, equipment and software is classified as follows in the accompanying Consolidated Statements of Operations for the years ended December 31, 2022, 2021 and 2020 (in thousands):


	Year Ended December 31,
	2022		2021		2020
Service cost of revenue	$	32,554	$	32,354	$	28,443
Product cost of revenue	—		378		9,434
Selling, general and administrative	21,616		31,193		39,915
Total	$	54,170	$	63,925	$	77,792

The above amounts include amortization of internally-developed software of $44.2 million, $50.5 million and $58.8 million, and amortization expense on assets under finance leases of $0.5 million, $3.6 million and $6.7 million, for the years ended December 31, 2022, 2021 and 2020.