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Office Properties and Equipment, net | 12 Months Ended
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Dec. 31, 2019
Office Properties and Equipment, net |
Office Properties and Equipment, net | Note 5 – Office Properties and Equipment, net Year-end office properties and equipment were as follows:
|  | 2019 |  | 2018
|  | (In thousands)
Land |  | $ | 572 |  | $ | 572
Office buildings and improvements |  |  | 3,268 |  |  | 3,264
Rights of use assets |  |  | 727 |  |  | —
Furniture, fixtures and equipment |  |  | 1,831 |  |  | 1,794
|  |  | 6,398 |  |  | 5,630
Less accumulated depreciation |  |  | (3,615) |  |  | (3,388)
Office properties and equipment, net |  | $ | 2,783 |  | $ | 2,242
Depreciation expense was $227 thousand and $241 thousand for the years 2019 and 2018, respectively.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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