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Property, Plant, and Equipment and Impairment of Long-Lived Assets
 12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
Property, Plant, and Equipment and Impairment of Long-Lived Assets Property, Plant, and Equipment and Impairment of Long-Lived Assets
Major classes of property, plant, and equipment, including assets acquired under finance leases, consisted of the following (in thousands):
December 31,
20222021
Land$153,804 $153,254 
Buildings and equipment (1)1,050,898 1,007,608 
Other (1)19,865 19,535 
Total property, plant, and equipment1,224,567 1,180,397 
Less accumulated depreciation and amortization(388,733)(323,892)
Property, plant, and equipment, net$835,834 $856,505 
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(1)Please read Note 16—Leases for further disclosures and information on finance leases.
Depreciation and finance lease amortization expense was approximately $75.0 million, $77.2 million, and $81.8 million for the years ended December 31, 2022, 2021, and 2020, respectively.
The Par West refinery was idled in the first quarter of 2020 due to the reduction in demand resulting from the COVID-19 global pandemic’s effect on the economy. Pursuant to GAAP accounting guidelines, this refinery was deemed abandoned in the fourth quarter of 2020 due to the following factors: the idling of the assets for more than an insignificant amount of time, the significant cost to restart the refinery, and a lack of a current plan or timeline to restart the refinery. As a result, in the year ended December 31, 2020, we recorded impairment charges of $10.7 million, $5.0 million, and $2.2 million in Impairment expense on our consolidated statement of operations related to the write-offs of Par West property, plant, and equipment, deferred turnaround costs, and inventory, respectively. For the year ended December 31, 2021, we recorded additional impairment charges of $0.2 million in Impairment expense on our consolidated statement of operations related to this idling. Please read Note 15—Fair Value Measurements for additional information.
For the year ended December 31, 2021, we recorded $1.7 million of Impairment expense on our consolidated statement of operations related to the impairment of a separate capital project. For the year ended December 31, 2022, no such impairment was recorded.