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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2019
Property, Plant and Equipment [Abstract]  
Property and Equipment
PROPERTY AND EQUIPMENT

Property and equipment was as follows as of December 31, 2019 and 2018 (in thousands):
 
December 31, 2019
 
December 31, 2018
Infusion pumps
$
30,416

 
$
20,339

Equipment, furniture, and other
51,454

 
34,433

Leasehold improvements
80,916

 
61,302

Computer software, purchased and internally developed
34,884

 
29,668

Assets under development
14,150

 
5,447

 
211,820

 
151,189

Less accumulated depreciation
78,622

 
58,047

Property and equipment, net
$
133,198

 
$
93,142



Depreciation expense is recorded within cost of revenue and operating expenses within the consolidated statements of comprehensive income (loss), depending on the nature of the underlying fixed assets. The depreciation expense included in cost of revenue relates to revenue-generating assets, such as infusion pumps. The depreciation expense included in operating expenses is related to infrastructure items, such as furniture, computer and office equipment, and leasehold improvements. The following table presents the amount of depreciation expense recorded in cost of revenue and operating expenses for the years ended December 31, 2019, 2018 and 2017 (in thousands):
 
Year ended December 31,
 
2019
 
2018
 
2017
Depreciation expense in cost of revenue
$
4,179

 
$
2,993

 
$
3,400

Depreciation expense in operating expenses
27,629

 
18,490

 
14,868

Total depreciation expense
$
31,808

 
$
21,483

 
$
18,268


During the year ended December 31, 2018, one company location was destroyed by a hurricane, resulting in a loss of $0.6 million of property and equipment. A business casualty loss was recorded as a component of operating costs and expenses within the consolidated statements of comprehensive income (loss). During the year ended December 31, 2019, $0.6 million in proceeds were received related to recovery of property and equipment. These proceeds resulted in a gain on business casualty loss of $0.6 million recorded as a component of selling, general, and administrative expenses in the consolidated statements of comprehensive income (loss) during the year ended December 31, 2019. These proceeds were reflected as a component of cash flows from investing activities in the consolidated statement of cash flows.