
	December 31,
	2024		2023
Furniture and fixtures and other	$	394	$	571
Leasehold improvements (1)	1,001		19,167
Computer hardware and purchased software	4,367		5,741
Internally-developed software (2)	267,777		295,860
Total property, equipment and software, gross	273,539		321,339
Less: accumulated depreciation and amortization	(255,712)		(290,809)
Property, equipment and software, net	$	17,827	$	30,530

(2)The net carrying amount of Internally-developed software was $17.1 million and $28.4 million as of December 31, 2024 and 2023.

We performed an assessment during the years ended December 31, 2024 and 2023 and did not identify a triggering event that would have required us to test for impairment for such periods.

During the first quarter of 2022, we determined the impact to our business from the new variant of COVID-19 required us to evaluate our long-lived assets for impairment. Our interim quantitative assessment for the first quarter of 2022 did not identify any long-lived asset impairment.

During the second quarter of 2022, we determined a downward revision of our forecast required us to evaluate our long-lived assets for impairment. As a result of our interim quantitative assessment, we recognized long-lived asset impairment related to certain asset groups within our International reporting unit.

During the fourth quarter of 2022, we determined a further downward revision of our forecast required us to evaluate our long-lived assets for impairment. As a result of our interim quantitative assessment, we recognized long-lived asset impairment related to certain asset groups within our International reporting unit. Additionally, during the fourth quarter of 2022, we determined that certain internally developed software was no longer in use. As a result, we recognized long-lived asset impairment related to internally developed software.

In order to evaluate long-lived assets for impairment in 2022, we compared the fair value our asset groups to their carrying value. In determining the fair values of our asset groups, we used the discounted cash flow method under the income approach that uses Level 3 inputs. The significant estimates used in the discounted cash flow models are the risk-adjusted discount rates; forecasted revenue, cost of revenue and operating expenses; forecasted capital expenditures and working capital needs; weighted-average cost of capital; rates of long-term growth; and income tax rates.

The following table summarizes impairment charges for property, equipment and software by segment that are presented within Long-lived asset impairment on the Consolidated Statements of Operations for the year ended December 31, 2022 (in thousands). We did not recognize any impairment of our long-lived assets during the years ended December 31, 2024, and 2023:


	Year Ended December 31, 2022
		North America		International		Total
Property, equipment and software impairment:
Leasehold improvements		$	—	$	1,747	$	1,747
Computer hardware		—		1,498		1,498
Internally-developed software		753		—		753
Other property, equipment and software, net (1)		—		491		491
Total property, equipment and software impairment		$	753	$	3,736	$	4,489

Depreciation and amortization expense on property, equipment and software is classified as follows in the accompanying Consolidated Statements of Operations for the years ended December 31, 2024, 2023 and 2022 (in thousands):


	Year Ended December 31,
	2024		2023		2022
Cost of revenue	$	13,760	$	25,024	$	32,554

Selling, general and administrative	14,129		18,377		21,616
Total	$	27,889	$	43,401	$	54,170

The above amounts include amortization of internally-developed software of $26.3 million, $38.1 million and $44.2 million for the years ended December 31, 2024, 2023 and 2022.