PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

Property and equipment was as follows as of September 30, 2021 and December 31, 2020 (in thousands):

	September 30, 2021		December 31, 2020
Infusion pumps	$	34,249	$	31,678
Equipment, furniture and other	53,770		47,886
Leasehold improvements	91,789		87,483
Computer software, purchased and internally developed	29,804		27,799
Assets under development	7,894		10,793
	217,506		205,639
Less: accumulated depreciation	110,718		84,490
Property and equipment, net	$	106,788	$	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 and nine months ended September 30, 2021 and 2020 (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Depreciation expense in cost of revenue	$	1,664	$	1,643	$	4,410	$	5,161
Depreciation expense in operating expenses	7,476		7,814		22,670		28,546
Total depreciation expense	$	9,140	$	9,457	$	27,080	$	33,707