	December 28,			December 29,
	2018			2017
Equipment	$	9,048		$	7,194
Software		28,791			33,135
Leasehold improvements		962			410
Furniture and fixtures		540			517
		39,341			41,256
Less accumulated depreciation		(19,591	)		(22,405	)
	$	19,750		$	18,851

Depreciation expense for the years ended December 28, 2018, December 29, 2017, and December 30, 2016, was $2.5 million, $2.4 million, and $2.5 million, respectively, and is included in selling, general and administrative costs in the accompanying consolidated statements of operations.

As a result of the emergence of strict cyber-security requirements, the release of the General Data Protection Regulation (“GDPR”) in Europe, and well publicized data breaches that have occurred with U.S. companies, clients have made significant procedural and process changes that have made the implementation of the Company’s Hackett Performance Exchange data extraction offering extremely difficult. Clients prefer to input or upload spreadsheets to our data collection systems rather than allow for direct data extraction. Therefore, the Company made the decision to write off the remaining investment of $5.9 million. In addition, as part of the discontinuance of our REL Working Capital practice, the Company decided to eliminate the Working Capital Course that was developed.