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Property and Equipment, Net
 9 Months Ended
Sep. 30, 2023
Property, Plant and Equipment [Abstract]  
Property and Equipment, Net PROPERTY AND EQUIPMENT, NETProperty and equipment, net consists of the following:
September 30,
2023		December 31,
2022
Computer hardware and software (software in progress of $0 and $82, respectively)
$7,807 $8,164 
Office furniture and equipment748 1,414 
Leasehold improvements311 753 
 Leased vehicles(1)
— 1,080 
Total, at cost8,866 11,411 
Less: accumulated depreciation and amortization(4,956)(6,118)
Property and equipment, net$3,910 $5,293 
(1) Includes vehicles under financing leases. See Note 12 of these Notes to Unaudited Condensed Consolidated Financial Statements for further information on leases.

Depreciation and amortization expense under property and equipment was $346,000 and $1,102,000 for the three and nine months ended September 30, 2023, respectively. Depreciation and amortization expense under property and equipment was $483,000 and $1,728,000 for the three and nine months ended September 30, 2022, respectively. During the nine months ended September 30, 2023, we sold or disposed of leased vehicles totaling $1,069,000. The accumulated depreciation on these vehicles totaled $1,038,000 at the time of disposal. We realized a net gain on this disposal of $559,000. We disposed of computer hardware and software totaling $1,061,000. The accumulated depreciation on these systems totaled $379,000 at the time of disposal. In addition, we disposed of office furniture totaling $749,000 during the period. Accumulated depreciation at the time of this disposal totaled $702,000. During the year ended December 31, 2022, we disposed of computer hardware and software totaling $13,202,000, primarily related to the retirement of one of our policy systems for states in which we no longer write policies. The depreciation on these systems totaled $12,691,000 at the time of disposal. We also sold or disposed of leased vehicles totaling $1,222,000. The depreciation on these vehicles totaled $1,114,000 prior to disposal. The net gain on sale of these vehicles totaled $738,000. Finally, we sold three buildings and their related assets totaling $13,369,000. The depreciation on these buildings and related assets totaled $5,129,000 prior to disposal. The net realized gain on these sales totaled $12,164,000. Our depreciation and amortization expense under property and equipment can be attributed fully to our personal lines operating segment for these periods.