XML 27 R15.htm IDEA: XBRL DOCUMENT v3.20.2
PROPERTY AND EQUIPMENT
 9 Months Ended
Sep. 30, 2020
Property, Plant and Equipment [Abstract]  
Property and Equipment PROPERTY AND EQUIPMENT
Property and equipment was as follows as of September 30, 2020 and December 31, 2019 (in thousands):
September 30, 2020December 31, 2019
Infusion pumps$33,368 $30,416 
Equipment, furniture and other49,931 51,454 
Leasehold improvements79,828 80,916 
Computer software, purchased and internally developed36,567 34,884 
Assets under development7,284 14,150 
206,978 211,820 
Less: accumulated depreciation93,961 78,622 
Property and equipment, net$113,017 $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 nine months ended September 30, 2020 and 2019 (in thousands):
Three Months Ended September 30,Nine Months Ended September 30,
2020201920202019
Depreciation expense in cost of revenue$1,643 $1,384 $5,161 $2,855 
Depreciation expense in operating expenses7,814 8,522 28,546 18,849 
Total depreciation expense$9,457 $9,906 $33,707 $21,704