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Property, Plant and Equipment, Net
12 Months Ended
Dec. 31, 2021
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment, Net Property, Plant and Equipment, Net    
The components of property, plant and equipment, net, are:
December 31,
(in thousands)20212020
Land$199 $199 
Building and improvements7,822 7,805 
Rental property2,749 2,749 
Software12,100 12,099 
Furniture and equipment12,816 10,198 
Construction in process170 670 
35,856 33,720 
Less accumulated depreciation(22,147)(19,864)
$13,709 $13,856 

The estimated useful lives of buildings and improvements and rental property are 15 to 40 years. The estimated useful lives of furniture and equipment range from three to eight years. The estimated useful life on software is three to five years. Depreciation expense was $2.3 million and $2.0 million for 2021 and 2020, respectively.
The Company leases a portion of its headquarters facility to various tenants. Net rent received from these leases totaled $0.2 million, $0.2 million, and $0.3 million for 2021, 2020, and 2019 respectively, and is recorded in other income (expense) – net.