Furniture, Equipment and Leasehold Improvements

12 Months Ended

Dec. 31, 2012

Furniture, Equipment and Leasehold Improvements

6. Furniture, Equipment and Leasehold Improvements

Furniture, equipment, and leasehold improvements are summarized as follows:


	December 31,
	2012			2011
*($ in thousands)*
Furniture and office equipment	$	4,058		$	3,157
Computer equipment and software		5,533			4,906
Leasehold improvements		6,865			5,076

		16,456			13,139
Accumulated depreciation and amortization		(8,668	)		(7,686	)

Furniture, equipment and leasehold improvements, net	$	7,788		$	5,453

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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