PROPERTY AND EQUIPMENT

6 Months Ended

Jun. 30, 2020

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

Property and equipment was as follows as of June 30, 2020 and December 31, 2019 (in thousands):

	June 30, 2020		December 31, 2019
Infusion pumps	$	33,546	$	30,416
Equipment, furniture and other	48,177		51,454
Leasehold improvements	79,589		80,916
Computer software, purchased and internally developed	35,079		34,884
Assets under development	6,521		14,150
	202,912		211,820
Less: accumulated depreciation	85,283		78,622
Property and equipment, net	$	117,629	$	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 and six months ended June 30, 2020 and 2019 (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Depreciation expense in cost of revenue	$	1,747	$	691	$	3,489	$	1,471
Depreciation expense in operating expenses	9,412		5,255		20,731		10,328
Total depreciation expense	$	11,159	$	5,946	$	24,220	$	11,799