	September 30,			December 31,
	2020			2019
Land	$	381		$	381
Satellite network		200,398			198,746
Capitalized software		94,994			83,320
Computer hardware		7,250			6,528
Other		13,098			7,787
Assets under construction		11,670			13,832
		327,791			310,594
Less: accumulated depreciation and amortization		(195,029	)		(165,041	)
	$	132,762		$	145,553

During the quarters ended September 30, 2020 and 2019, the Company capitalized internal costs attributable to the design, development and enhancement of the Company’s products and services that have not yet been placed into service and internal-use software of $3,390 and $3,435, respectively. During the nine months ended September 30, 2020 and 2019, the Company capitalized internal costs attributable to the design, development and enhancement of the Company’s products and services that have not yet been placed into service and internal-use software of $11,248 and $10,728, respectively.

Depreciation and amortization expense for the quarters ended September 30, 2020 and 2019 was $9,470 and $9,544, respectively. This includes amortization of internal-use software of $823 and $767, respectively. Depreciation and amortization expense for the nine months ended September 30, 2020 and 2019 was $28,875 and $28,263, respectively, including amortization of internal-use software of $2,288 and $2,373, respectively.

For the quarters ended September 30, 2020 and 2019, $4,178 and $4,236 of depreciation and amortization expense, respectively, relate to cost of services and $534 and $712, respectively, relate to cost of product sales, as these assets support the Company’s revenue generating activities. For the nine months ended September 30, 2020 and 2019, $12,645 and $12,735 of depreciation and amortization expense, respectively, relate to cost of services and $1,564 and $2,110, respectively, relate to cost of product sales, as these assets support the Company’s revenue generating activities.

As of September 30, 2020 and December 31, 2019, assets under construction primarily consisted of costs associated with acquiring, developing, enhancing and testing software and hardware for internal and external use that have not yet been placed into service.