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Consolidated Financial Statements' Components | 12 Months Ended
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Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
CONSOLIDATED FINANCIAL STATEMENTS' COMPONENTS | CONSOLIDATED FINANCIAL STATEMENTS' COMPONENTS Depreciation, Amortization and Accretion Depreciation, amortization and accretion consisted of the following for the periods stated:
| For the Year Ended December 31,
(Dollars in thousands) | 2022 |  | 2021 |  | 2020
Depreciation |  |  |  |  |
Leasehold improvements | $ | 64 |  |  | $ | 88 |  |  | $ | 57 |
Asset retirement costs | (702) |  |  | (87) |  |  | (643) |
Paging and computer equipment | 3,289 |  |  | 3,797 |  |  | 5,291 |
Furniture, fixtures and vehicles | 240 |  |  | 258 |  |  | 307 |
Total depreciation | 2,891 |  |  | 4,056 |  |  | 5,012 |
Amortization |  |  |  |  |
Intangible assets | — |  |  | 417 |  |  | 2,500 |
Capitalized software development costs | — |  |  | 5,357 |  |  | 1,073 |
Total amortization | — |  |  | 5,774 |  |  | 3,573 |
Accretion | 680 |  |  | 616 |  |  | 471 |
Total depreciation, amortization and accretion expense | $ | 3,571 |  |  | $ | 10,446 |  |  | $ | 9,056 |
Accounts Receivable, net Accounts receivable was recorded net of an allowance of $1.8 million and $1.4 million for the years ended December 31, 2022 and 2021, respectively. Accounts receivable, net included $5.9 million and $7.1 million of unbilled receivables for the years ended December 31, 2022 and 2021, respectively. Unbilled receivables are defined as the Company's right to consideration in exchange for goods or services that we have transferred to the customer but have not yet billed for, generally as a result of contractual billing terms. Property and Equipment, net Property and equipment, net consisted of the following for the periods stated:
| Useful Life (In Years) |  | For the Year Ended December 31,
(Dollars in thousands) |  | 2022 |  | 2021
Leasehold improvements | lease term |  | $ | 2,497 |  |  | $ | 3,307 |
Asset retirement costs | 1-5 |  | 3,848 |  |  | 2,307 |
Paging and computer equipment | 1-5 |  | 88,427 |  |  | 89,844 |
Furniture, fixtures and vehicles | 3-5 |  | 3,289 |  |  | 3,668 |
Total property and equipment |  |  | 98,061 |  |  | 99,126 |
Accumulated depreciation |  |  | (89,838) |  |  | (92,380) |
Total property and equipment, net |  |  | $ | 8,223 |  |  | $ | 6,746 |
For purposes of assessing our asset retirement costs, we completed a review of the estimated useful life of our transmitter assets during the fourth quarter of 2022 (that are part of paging and computer equipment). This review was based on the results of our long-range planning and network rationalization process and indicated that the expected useful life of the last tranche of the transmitter assets was no longer appropriate. As a result of that review, the expected useful life of the final tranche of transmitter assets was extended from 2026 to 2027. This change resulted in a revision of the expected future depreciation expense for the transmitter assets and an immaterial impact on the consolidated financial statements beginning in 2023. We believe these estimates remain reasonable at the present time, but we can give no assurance that changes in technology, customer usage patterns, our financial condition, the economy or other factors would not result in changes to our transmitter decommissioning plans. Any further variations from our estimates could result in a change in the expected useful lives of the underlying transmitter assets and operating results could differ in the future by any difference in depreciation expense. The extension of the depreciable life was accounted for as a change in accounting estimate.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI https://asc.fasb.org/topic&trid=2122208 + Details
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