Property and Equipment

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Property and Equipment

4. Property and Equipment

Property and equipment consisted of the following at December 31 (in thousands):

	Estimated
	Useful Life		2013			2012
Land		N/A	$	2,900		$	2,900
Building and leasehold improvements		39 years		13,922			13,862
Production equipment		3-7 years		18,047			18,180
Computer equipment		3-5 years		7,789			7,481
Furniture and office equipment		5-7 years		2,646			3,359
Vehicles		5 years		270			270
Website development costs		3 years		601			601
Capitalized software development costs		3 years		3,670			3,670
Construction-in-process		N/A		576			522
Total cost				50,421			50,845
Less: Accumulated depreciation				(31,378	)		(28,893	)
Property and equipment, net			$	19,043		$	21,952

During the year ended December 31, 2013 the Company recognized a net gain of $27,000 in write-down and disposal of property and equipment. During the years ended December 31, 2012 and 2011 the Company recognized $0.2 million and $2.8 million in the write-down and disposal of property and equipment, net. The 2011 amount consisted of the following: (i) $1.4 million for tooling relative to the first generation AXON equipment, which is discussed further above; (ii) $0.8 million relative to the decision to dispose of surplus equipment and billing software for EVIDENCE.com operations; and (iii) $0.6 million for tooling relative to the TASER X3.

Also in 2011, the Company recognized an impairment charge of $1.4 million following the Company’s determination to abandon the Protector product line, of which $0.7 million related to property and equipment. The write-off of the Protector product line is included in the loss on impairment line item in the accompanying consolidated statement of operations for the year ended December 31, 2011.

Depreciation and amortization expense relative to property and equipment, including equipment under capital lease, was $4.8 million, $6.3 million and $7.5 for the years ended December 31, 2013, 2012 and 2011, respectively, of which $3.7 million, $4.7 million and $5.2 million is included in cost of products sold and services provided for the respective years.