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PROPERTY AND EQUIPMENT
9 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT PROPERTY AND EQUIPMENT
Property and equipment was as follows as of September 30, 2022 and December 31, 2021 (in thousands):
September 30, 2022December 31, 2021
Infusion pumps$36,221 $34,547 
Equipment, furniture and other29,924 52,913 
Leasehold improvements94,664 92,229 
Computer software, purchased and internally developed35,094 30,744 
Assets under development17,782 19,924 
213,685 230,357 
Less: accumulated depreciation(117,373)(118,822)
Property and equipment, net$96,312 $111,535 
Depreciation expense is recorded within cost of revenue and operating expenses within the unaudited condensed consolidated statements of comprehensive income, 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, 2022 and 2021 (in thousands):
Three Months Ended September 30,Nine Months Ended September 30,
2022202120222021
Depreciation expense in cost of revenue$1,205 $1,664 $3,696 $4,410 
Depreciation expense in operating expenses6,778 7,476 21,337 22,670 
Total depreciation expense$7,983 $9,140 $25,033 $27,080