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PREMISES AND EQUIPMENT, NET | 12 Months Ended
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Dec. 31, 2022
Property, Plant and Equipment [Abstract] |
PREMISES AND EQUIPMENT, NET | PREMISES AND EQUIPMENT, NET The following table presents the components of premises and equipment, net, as of the dates indicated:
|  | December 31,
($ in thousands) |  | 2022 |  | 2021
Land |  | $ | 7,630 |  |  | $ | 8,230 |
Building and improvement |  | 106,413 |  |  | 107,465 |
Furniture, fixtures, and equipment |  | 51,043 |  |  | 48,737 |
Leasehold improvements |  | 12,173 |  |  | 13,559 |
Construction in process |  | 323 |  |  | 23 |
Total |  | 177,582 |  |  | 178,014 |
Less accumulated depreciation |  | (70,237) |  |  | (65,146) |
Premises and equipment, net |  | $ | 107,345 |  |  | $ | 112,868 |
During the year ended December 31, 2020, we recorded an impairment loss of $512 thousand on abandoned capitalized software projects, which is included in all other expense on the consolidated statements of operations. There were no impairment charges for abandoned capitalized software projects for the years ended December 31, 2022 and 2021. We recognized depreciation expense of $7.7 million, $8.7 million and $10.2 million for the years ended December 31, 2022, 2021, and 2020.

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