PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

Property and equipment consists of the following (in thousands):

	December 31,
	2013			2012
Computer and office equipment, including equipment acquired under capital leases	$	20,440		$	14,443
Software capitalized for internal use	13,842			9,939
Vehicles, including equipment acquired under capital leases	2,056			1,540
Medical equipment	22,391			16,466
Work in progress	8,820			4,315
Furniture and fixtures	4,461			3,219
Leasehold improvements	12,232			7,164
Property and equipment, gross	84,242			57,086
Less: Accumulated depreciation	(42,630		)	(33,365		)
Property and equipment, net	$	41,612		$	23,721

Work in progress at December 31, 2013 and 2012 includes $0.7 million and $1.3 million, respectively, of internally developed software costs to be capitalized.

Depreciation expense, including expense related to assets under capital lease, for the years ended December 31, 2013, 2012 and 2011 was $13.6 million, $8.5 million, and $6.6 million, respectively.  Depreciation expense for the years ended December 31, 2013, 2012 and 2011 includes $1.7 million, $1.3 million, and $0.8 million, respectively, related to costs related to software capitalized for internal use.  

Impairment

The Company assesses the impairment of its assets whenever events or changes in circumstances indicate that the carrying value may not be recoverable. As a result of the Pharmacy Services Asset Sale (see Note 5 - Discontinued Operations), the Company evaluated certain facilities that were retained by the Company following the divestiture. As a result of the evaluation, the Company determined that a triggering event occurred, giving rise to the need to assess the recoverability of certain of our assets previously used in the specialty pharmacy mail operations and community retail pharmacy operations, which consisted primarily of software capitalized for internal use, leasehold improvements and work in progress. Based on our analysis, we recorded a $5.8 million impairment charge in income (loss) from discontinued operations, net of income taxes during the year ended December 31, 2012. No impairment charges were incurred during the years ended years ended December 31, 2013 and December 31, 2011.