4. PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consisted of the following as of December 31, 2013 and 2012:

	December 31, 2013			December 31, 2012			Range of Asset Lives
Land	$	1,582		$	1,582			–
Buildings and improvements		1,571			1,555			7 - 36 years
Leasehold improvements		602			221			2 - 5 years
Equipment		17,840			14,251			2 - 30 years
Furniture, computers and office equipment		1,329			1,248			2 - 8 years
Construction in progress		189			487			–
Total property, plant and equipment		23,113			19,344
Less: Accumulated depreciation and amortization		(7,718	)		(6,241	)
Property, plant and equipment, net	$	15,395		$	13,103

Included in property, plant and equipment are assets under capital lease of $253 and $1,493 at December 31, 2013 and 2012, respectively, with related accumulated amortization of $55 and $133 at December 31, 2013 and 2012, respectively.

Depreciation expense excluded from cost of sales in the accompanying consolidated statements of operations was $139 and $140 for the years ended December 31, 2013 and 2012, respectively. Depreciation expense included in cost of sales in the accompanying consolidated statements of operations was $1,425 and $1,317 for the years ended December 31, 2013 and 2012, respectively.

At December 31, 2013 and 2012, construction in progress represents assets that are not ready for service or are in the construction stage. We will begin depreciating these assets once they are placed in service.