Table of Contents Property and equipment, including assets under finance leases, consisted of the following at December 31, 2019 and 2018: Additions to property and equipment under finance leases, which are excluded from acquisitions of property and equipment in the Company's Statements of Cash Flows, totaled $760,000 for 2017. There were no such additions during 2019 or 2018. Depreciation on property and equipment, including property under finance leases and amortization of leasehold improvements, was $11,363,000, $12,862,000, and $12,557,000 for the years ended December 31, 2019, 2018, and 2017, respectively. Capitalized software costs reflect costs related to internally developed or purchased software used by the Company that has expected future economic benefits. Certain internal and external costs incurred during the application development stage are capitalized. Costs incurred during the preliminary project and post implementation stages, including training and maintenance costs, are expensed as incurred. The majority of these capitalized software costs consist of internal payroll costs and external payments for software development, purchases and related services. These capitalized software costs are typically amortized over periods ranging from three to ten years, depending on the estimated life of each software application. Amortization expense for capitalized software was $17,873,000, $20,066,000, and $18,118,000 for the years ended December 31, 2019, 2018, and 2017, respectively. The Company self-insures certain risks consisting primarily of professional liability, auto liability, and employee medical, disability, and workers' compensation liability. Insurance coverage is obtained for catastrophic property and casualty exposures, including professional liability on a claims- made basis, and those risks required to be insured by law or contract. Most of these self-insured risks are in the U.S. Provisions for claims under the self-insured programs are made based on the Company's estimates of the aggregate liabilities for claims incurred, including estimated legal fees, losses that have occurred but have not been reported to the Company, and for adverse developments on reported losses. The estimated liabilities are calculated based on historical claims experience, the expected lives of the claims, and other factors considered relevant by management. Changes in these estimates may occur as additional information becomes available. The estimated liabilities for claims incurred under the Company's self-insured workers' compensation and employee disability programs are discounted at the prevailing risk-free interest rate for U.S. government securities of an appropriate duration. All other self-insured liabilities are undiscounted. At December 31, 2019 and 2018, accrued liabilities for self-insured risks totaled $26,838,000 and $29,078,000, respectively, including current liabilities of $11,311,000 and $15,246,000, respectively. The noncurrent liabilities are included in "Other noncurrent liabilities" on the Company's Consolidated Balance Sheets. The Company accounts for certain income and expense items differently for financial reporting and income tax purposes. Provisions for deferred taxes are made in recognition of these temporary differences. The most significant differences relate to accrued compensation, pension plans, self-insurance, and depreciation and amortization. Income Taxes Self-Insured Risks Capitalized Software December 31, 2019 2018 (In thousands) Land $ 331 $ 316 Buildings and improvements 28,840 28,957 Furniture and fixtures 29,898 33,401 Data processing equipment 57,574 53,790 Automobiles 236 227 Total property and equipment 116,879 116,691 Less accumulated depreciation (85,454 ) (82,388 ) Net property and equipment $ 31,425 $ 34,303 65