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PROPERTY AND EQUIPMENT
3 Months Ended
Mar. 31, 2021
Property, Plant and Equipment [Abstract]  
Property and Equipment PROPERTY AND EQUIPMENT
Property and equipment was as follows as of March 31, 2021 and December 31, 2020 (in thousands):
March 31, 2021December 31, 2020
Infusion pumps$31,419 $31,678 
Equipment, furniture and other50,281 47,886 
Leasehold improvements87,711 87,483 
Computer software, purchased and internally developed28,331 27,799 
Assets under development11,911 10,793 
209,653 205,639 
Less: accumulated depreciation93,342 84,490 
Property and equipment, net$116,311 $121,149 
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, 2021 and 2020 (in thousands):
Three Months Ended March 31,
20212020
Depreciation expense in cost of revenue$1,377 $1,742 
Depreciation expense in operating expenses7,598 11,319 
Total depreciation expense$8,975 $13,061