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Land, Property and Equipment, Net | 12 Months Ended
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Dec. 31, 2023
Property, Plant and Equipment [Abstract] |
Land, Property and Equipment, Net | Land, Property, and Equipment, Net Land, property, and equipment, net consisted of (in thousands):
| Useful Life (Years) |  | December 31, 2023 |  | December 31, 2022
Land* | N/A |  | $ | — |  |  | $ | 32,288 |
Buildings* | 5 - 39 |  | — |  |  | 58,451 |
Computer software | 3 - 5 |  | 4,923 |  |  | 4,731 |
Furniture and equipment | 3 - 7 |  | 18,854 |  |  | 17,161 |
Construction in progress* | N/A |  | 340 |  |  | 12,801 |
Leasehold improvements | 3 - 39 |  | 5,930 |  |  | 7,151 |
|  |  | 30,047 |  |  | 132,583 |
Less accumulated depreciation and amortization |  |  | (22,876) |  |  | (24,047) |
Land, property, and equipment, net |  |  | $ | 7,171 |  |  | $ | 108,536 |
*Certain land, property, and equipment, net that were deemed Excluded Assets that are solely for the benefit of APC and its common shareholders were spun-off as part of the Spin-Off. Refer to Note 1 — “Description of Business” to the consolidated financial statements for information on the Spin-Off. As of December 31, 2023 and 2022, the Company had finance leases totaling $1.7 million and $1.8 million, respectively, included in land, property, and equipment, net in the accompanying consolidated balance sheets. Depreciation expense was $5.1 million, $3.7 million and $2.1 million for the years ended December 31, 2023, 2022 and 2021, respectively, which is included in depreciation and amortization in the accompanying consolidated statements of income.

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