Premises and Equipment

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Premises and Equipment

Note 6. Premises and Equipment

A summary of premises and equipment at December 31, is as follows (in thousands):

	Useful Life	2023		2022
Land and land improvements	Indefinite	$	21,403	$	21,654
Building and leasehold improvements	15-40 years		71,582		69,276
Furniture, fixtures and equipment	3-7 years		24,301		24,601
Construction in progress			2,269		1,762
Total, gross			119,555		117,293
Accumulated depreciation			(26,592)		(24,782)
Total, net		$	92,963	$	92,511

At December 31, 2023 management estimates the cost necessary to complete the construction in progress will be approximately $2.4 million.

Depreciation and amortization expense relating to premises and equipment was $5.1 million, $4.7 million and $4.2 million for the years ended December 31, 2023, 2022 and 2021, respectively.