Premises and equipment are included in the Balance Sheet at December 31, 2023, and December 31, 2022, were as follows (in thousands):


	2023		2022
Cost:
Land	$	14,626	$	14,626
Premises	64,181		56,999
Furniture and equipment	17,505		18,705
	96,312		90,330

Less:
Accumulated depreciation	(35,184)		(37,160)

Total	$	61,128	$	53,170

Depreciation and amortization (e.g. leasehold improvements) expense for the years ended December 31, 2023, December 31, 2022, and December 31, 2021 was $2.9 million, $3.1 million, and $3.2 million, respectively.

In 2023, 2022, and 2021, the Company sold premises that resulted in a loss of $— million, and gains of $4.5 million, and $1.1 million, respectively, that is captured in other operating expenses on the Consolidated Statements of Income.