NOTE 8. PROPERTY

Property, plant and equipment consist of the following (in thousands).

	September 30 2019		December 31 2018		Estimated Useful Lives
Land	$	730	$	585
Furniture and fixtures		476		430	5-10 years
Plant		9,654		8,613	20-40 years, or life of lease
Computer and software		1,317		1,295	3-5 years
Leasehold improvements		2,019		681	4-15 years, or life of lease
Machinery and equipment		16,485		13,528	5-15 years
Property and equipment, cost		30,681		25,132
Less accumulated depreciation		11,432		10,122
Property and equipment, net	$	19,249	$	15,010

Included in accounts payable at September 30, 2019, is $0.4 million related to amounts payable for capital expansion project additions. During the three and nine months ended September 30, 2019, we financed the purchase of $0.2 million of property with finance leases. Property and equipment includes assets which have not yet been placed in service totaling $1.7 million at September 30, 2019, and $2.2 million at December 31, 2018.