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PROPERTY AND EQUIPMENT
9 Months Ended
Sep. 30, 2021
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT PROPERTY AND EQUIPMENT
Property and equipment as of September 30, 2021 and December 31, 2020, consisted of the following (in thousands):
September 30,
2021
December 31,
2020
Internally developed software$62,599 $47,823 
Computers9,588 5,511 
Security systems6,791 681 
Furniture and fixtures2,817 3,279 
Software implementation costs2,304 1,680 
Leasehold improvements1,978 2,456 
Office equipment2,113 2,056 
Total88,190 63,486 
Accumulated depreciation and amortization(49,869)(34,258)
Property and equipment – net$38,321 $29,228 
Depreciation and amortization expense of $7.2 million and $18.9 million was recorded for the three and nine months ended September 30, 2021, respectively. Depreciation and amortization expense of $6.1 million and $17.0 million was recorded for the three and nine months ended September 30, 2020, respectively.