Property, Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2020

Property, Plant and Equipment [Abstract]

Property, plant and equipment include the following (in thousands):


		September 30,		December 31,
	Useful Life	2020		2019
Pressure pumping equipment	3-5 years	$	217,980	$	216,627
Drilling rigs and related equipment	3-15 years	114,132		117,783
Machinery and equipment	7-20 years	172,567		190,221
Buildings(a)	15-39 years	47,307		47,859
Vehicles, trucks and trailers	5-10 years	113,057		135,724
Coil tubing equipment	4-10 years	8,541		29,438
Land	N/A	13,417		13,687
Land improvements	15 years or life of lease	10,135		10,135
Rail improvements	10-20 years	13,802		13,802
Other property and equipment(b)	3-12 years	18,674		18,880
		729,612		794,156
Deposits on equipment and equipment in process of assembly(c)		3,252		6,627
		732,864		800,783
Less: accumulated depreciation(d)		462,240		448,011
Total property, plant and equipment, net		$	270,624	$	352,772

a. Included in Buildings at September 30, 2020 and December 31, 2019 are costs of $7.6 million and $6.7 million, respectively, related to assets under operating leases.

b. Included in Other property and equipment at each of September 30, 2020 and December 31, 2019 are costs of $6.0 million and $6.5 million, respectively, related to assets under operating leases.

c. Deposits on equipment and equipment in process of assembly represents deposits placed with vendors for equipment that is in the process of assembly and purchased equipment that is being outfitted for its intended use. The equipment is not yet placed in service.

d. Includes accumulated depreciation of $4.8 million and $3.5 million at September 30, 2020 and December 31, 2019, respectively, related to assets under operating leases.

Schedule of Asset Impairment

As a result of the test, the Company recorded the following impairments to its fixed assets during the first quarter of 2020 (in thousands):


Water transfer equipment	$	4,203
Crude oil hauling equipment	3,275
Coil tubing equipment	2,160
Flowback equipment	1,514
Rental equipment	1,308
Other equipment	437
Total impairment of other long-lived assets	$	12,897

Schedule of Depreciation, Depletion, Accretion and Amortization expense

A summary of depreciation, depletion, amortization and accretion expense is below (in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Depreciation expense	$	22,305	$	28,123	$	71,645	$	84,288
Depletion expense	545		1,339		638		3,285
Amortization expense	253		277		761		844
Accretion expense	29		52		86		95
Depreciation, depletion, amortization and accretion	$	23,132	$	29,791	$	73,130	$	88,512