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PREMISES, FURNITURE AND EQUIPMENT
12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
PREMISES, FURNITURE AND EQUIPMENT
PREMISES, FURNITURE AND EQUIPMENT

Premises, furniture and equipment, excluding those held for sale, as of December 31, 2022, and December 31, 2021, were as follows, in thousands:
 20222021
Land and land improvements$56,599 $59,195 
Buildings and building improvements172,585 177,296 
Furniture and equipment66,685 73,091 
Total295,869 309,582 
Less accumulated depreciation(105,390)(104,583)
Premises, furniture and equipment, net$190,479 $204,999 

Depreciation expense on premises, furniture and equipment was $13.2 million, $13.5 million and $11.8 million for 2022, 2021 and 2020, respectively. Depreciation expense on buildings and building improvements of $6.3 million, $6.9 million and $6.5 million for the years ended December 31, 2022, 2021, and 2020, respectively, is recorded in occupancy expense on the
consolidated statements of income. Depreciation expense on furniture and equipment of $6.9 million, $6.6 million and $5.3 million for the years ended December 31, 2022, 2021, and 2020, respectively, is recorded in furniture and equipment expense on the consolidated statements of income.