Fixed Assets

The following table presents major classifications of fixed assets and related useful lives (in thousands):



		DECEMBER 31,
	USEFUL LIFE	2016			2015
Land		$	5,892		$	5,892
Building and improvements	5-40 years	25,701			25,516
Furniture and equipment	5-20 years	17,084			11,802
Computer equipment	3-5 years	11,003			11,393
Leasehold improvements	3-5 years	13,345			11,632
		73,025			66,235
Less accumulated depreciation and amortization		(29,880		)	(28,759		)
		$	43,145		$	37,476

Computer equipment as of December 31, 2016 includes equipment acquired under capital leases of $4.0 million and related accumulated depreciation of $2.3 million. Computer equipment as of December 31, 2015 includes equipment acquired under capital leases of $4.7 million and related accumulated depreciation of $2.9 million. Depreciation and amortization expense, which includes amortization of capital leases, during the years ended December 31, 2016, 2015 and 2014 was $6.7 million, $6.7 million and $6.3 million, respectively.