Property and Equipment

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Property and equipment consist of the following:


	December 31,
	2023			2022
	(in thousands)
Land and office building	$	8,176		$	8,108
Furniture and equipment		5,890			6,639
Software		9,333			9,258
Automobiles		74			74
Finance lease right-of-use assets		461			362
Total original cost		23,934			24,441
Accumulated depreciation and amortization		(17,585	)		(17,216	)
Property and equipment, net	$	6,349		$	7,225

Accumulated depreciation and amortization includes $0.3 million and $0.2 million that is related to equipment held under finance leases at December 31, 2023 and 2022, respectively, and is included in the underwriting and certain other operating costs line item on the income statement. The lease liabilities related to these properties are included in accounts payable and other liabilities.