Property and Equipment, Net

3 Months Ended

Mar. 31, 2017

Property, Plant and Equipment [Line Items]

NOTE 3 — PROPERTY AND EQUIPMENT, NET

The following table summarizes property and equipment, net as of March 31, 2017 and December 31, 2016 (in thousands):



	March 31, 2017			December 31, 2016
Land and site improvements	$	9,829		$	9,355
Buildings and improvements	26,209			14,750
Transportation fleet	19,807			16,520
Software	11,508			10,065
Furniture, fixtures and equipment	7,019			3,704
Total property and equipment excluding construction in progress	74,372			54,394
Less: accumulated depreciation and amortization	(11,703		)	(9,752		)
Property and equipment excluding construction in progress, net	62,669			44,642
Construction in progress	18,305			15,950
Property and equipment, net	$	80,974		$	60,592

Depreciation and amortization expense was approximately $2.1 million and $0.9 million for the three months ended March 31, 2017 and 2016, respectively. These amounts primarily relate to assets associated with selling, general and administrative activities and are included as a component of selling, general and administrative expenses in the accompanying unaudited condensed consolidated statements of operations.

The Company capitalized internal use software costs totaling approximately $1.8 million and $0.6 million as of March 31, 2017 and 2016, respectively, included in software and construction in progress in the table above. For the three months ended March 31, 2017 and 2016, these amounts included approximately $1.7 million and $0.5 million, respectively, of payroll and payroll-related costs for employees who are directly associated with and who devote time to the development of software products for internal use.