Property and Equipment

12 Months Ended

Dec. 31, 2022

Property Plant And Equipment [Abstract]

Property and Equipment

Note 4. Property and Equipment

Property and equipment consisted of the following at December 31, 2022 and 2021:

	December 31,
($ in thousands)	2022			2021
Land and land improvements	$	68,016		$	68,353
Buildings and leasehold improvements		323,305			320,308
Furniture, fixtures and equipment		121,796			116,429
Software		103,022			75,909
Assets under development		15,917			49,375
		632,056			630,374
Accumulated depreciation and amortization		(303,451	)		(280,065	)
Property and equipment, net	$	328,605		$	350,309

Assets under development is comprised primarily of software design and implementation costs.

Depreciation and amortization expense was $31.6 million, $29.1 million and $30.1 million for the years ended December 31, 2022, 2021, and 2020, respectively.

Property and Equipment Held for Sale

Certain of the Company’s property and equipment meet the criteria to be classified as assets held for sale. The carrying values of such assets were $2.9 million and $5.5 million at December 31, 2022 and 2021, respectively, and were reported within Other Assets in the consolidated balance sheets. For more information on the Company’s policy for accounting for assets held for sale, refer to Note 1 – Summary of Significant Accounting Policies and Recent Accounting Pronouncements.