5. Manufactured Methane Facilities

The following table sets forth information concerning the Manufactured Methane facilities: (in thousands):


		December 31,
		2014		2013
Manufactured Methane facilities, at cost	$	1,634	$	4,945
Accumulated depreciation		-		(556	)
Manufactured Methane facilities, net	$	1,634	$	4,389

During each of the years ended December 31, 2014, 2013, and 2012, the Company recorded depreciation expense of $163,000, $136,000, and $101,000, respectively. In 2014, the Company recognized a non-cash impairment of the Manufactured Methane facilities in the amount of $2.8 million ($1.7 million net of tax effect). The impairment resulted from the Companys assessment that future cash flows, using historical costs and runtimes, were insufficient to recover the Manufactured Methane facilities net book value. The Manufactured Methane facilities were written down to fair value amount calculated from estimated discounted cash flows, as well as certain expressions of interest with regards to the purchase by outside parties of the Companys Manufactured Methane facilities. (See Note 10. Fair Value Measurements)