PROPERTY AND EQUIPMENT

3 Months Ended

Mar. 31, 2020

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

Property and equipment was as follows as of March 31, 2020 and December 31, 2019 (in thousands):

	March 31, 2020		December 31, 2019
Infusion pumps	$	33,386	$	30,416
Equipment, furniture and other	50,988		51,454
Leasehold improvements	82,140		80,916
Computer software, purchased and internally developed	35,079		34,884
Assets under development	5,438		14,150
	207,031		211,820
Less: accumulated depreciation	81,245		78,622
Property and equipment, net	$	125,786	$	133,198

Depreciation expense is recorded within cost of revenue and operating expenses within the unaudited condensed 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 three months ended March 31, 2020 and 2019 (in thousands):

	Three Months Ended March 31,
	2020		2019
Depreciation expense in cost of revenue	$	1,742	$	780
Depreciation expense in operating expenses	11,319		5,073
Total depreciation expense	$	13,061	$	5,853