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PREMISES AND EQUIPMENT, NET
 12 Months Ended
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)20222021
Land$7,630 $8,230 
Building and improvement106,413 107,465 
Furniture, fixtures, and equipment51,043 48,737 
Leasehold improvements12,173 13,559 
Construction in process323 23 
Total177,582 178,014 
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.