PREMISES AND EQUIPMENT, NET

6 Months Ended

Jun. 30, 2019

Property, Plant and Equipment [Abstract]

Premises and equipment, net consists of the following:



(in thousands)	June 30, 2019			December 31, 2018

Computer hardware and software	$	169,684		$	182,215
Office equipment and other	4,006			7,384
Furniture and fixtures	9,710			13,313
Leasehold improvements	24,178			29,781
	207,578			232,693
Less: Accumulated depreciation and amortization	(175,861		)	(187,062		)
Net	31,717			45,631

Right-to-use assets under operating leases	34,503			—
Less: Accumulated depreciation and amortization	(6,240		)	—
Net right-to-use assets	28,263			—

Total premises and equipment, net	$	59,980		$	45,631

Depreciation and amortization expense totaled $17.3 million and $17.0 million for the six months ended June 30, 2019 and 2018, respectively ($7.9 million and $8.3 million for the second quarter of 2019 and 2018, respectively), and is included in cost of revenue for operating assets and in selling, general and administrative expenses for non-operating assets in the accompanying condensed consolidated statements of operations and comprehensive income (loss).

Premises and equipment, net consist of the following, by country:



(in thousands)	June 30, 2019		December 31, 2018

United States	$	27,879	$	25,693
India	16,269		3,154
Luxembourg	14,503		14,975
Philippines	1,094		1,754
Other	235		55

Total	$	59,980	$	45,631