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Table of Contents <br />AMERESCO, INC. <br />NOTES TO CONSOLIDATED FINANCIAL STATEMENTS <br />(In thousands, except per share amounts) <br />Amortization expense for our definite -lived intangible assets for the next five years to be included in selling, general, and administrative expenses is as follows <br />Estimated Amortization <br />Expense <br />2024 <br />$ 2,147 <br />2025 <br />2,146 <br />2026 <br />1,714 <br />2027 <br />640 <br />2028 <br />161 <br />Total <br />6. PROPERTY AND EQUIPMENT, NET <br />Property and equipment, net consisted of the following: <br />Furniture and office equipment <br />Computer equipment and software costs <br />Leasehold improvements <br />Automobiles <br />Land <br />Property and equipment, gross <br />Less: accumulated depreciation <br />Property and equipment, net <br />The following table sets forth our depreciation expense on property and equipment: <br />Location <br />Selling, general & administrative expenses <br />7. ENERGY ASSETS, NET <br />Energy assets, net consisted of the following: <br />$ 6,808 <br />December 31, <br />2023 2022 <br />$ 4,207 $ <br />3,023 <br />27,199 <br />22,179 <br />2,570 <br />2,483 <br />2,041 <br />1,896 <br />6,943 <br />6,781 <br />42,960 <br />36,362 <br />(25,565) <br />(20,655) <br />$ 17,395 $ <br />15,707 <br />Year Ended December 31, <br />2023 2022 2021 <br />$ 4,155 $ 2,665 $ 3,143 <br />December 31, <br />2023 2022 <br />Energy assets <br />$ 2,054,145 $ 1,493,913 <br />Less: accumulated depreciation and amortization (364,721) (312,388) <br />Energy assets, net $ 1,689,424 $ 1,181,525 <br />(1) Includes financing lease assets (see Note 8), capitalized interest and ARO assets (see tables below). Also includes the energy asset project acquired in August 2023. See section below for <br />additional information. <br />74 <br />