Property and Equipment, Net

9 Months Ended

Sep. 30, 2017

Property, Plant and Equipment [Abstract]

NOTE 3 — PROPERTY AND EQUIPMENT, NET

The following table summarizes property and equipment, net as of September 30, 2017 and December 31, 2016 (in thousands):



	September 30, 2017			December 31, 2016
Land and site improvements	$	11,474		$	9,355
Buildings and improvements	52,458			14,750
Transportation fleet	29,262			16,520
Software	15,673			10,065
Furniture, fixtures and equipment	10,728			3,704
Total property and equipment excluding construction in progress	119,595			54,394
Less: accumulated depreciation and amortization	(16,391		)	(9,752		)
Property and equipment excluding construction in progress, net	103,204			44,642
Construction in progress	22,792			15,950
Property and equipment, net	$	125,996		$	60,592

Depreciation and amortization expense was approximately $3.1 million and $1.2 million for the three months ended September 30, 2017 and 2016, respectively, and approximately $7.7 million and $3.0 million for the nine months ended September 30, 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 $7.7 million and $2.9 million during the nine months ended September 30, 2017 and 2016, respectively, which is included in software and construction in progress in the table above. The Company capitalized approximately $1.9 million and $1.1 million for the three months ended September 30, 2017 and 2016, respectively, and approximately $5.5 million and $2.4 million for the nine months ended September 30, 2017 and 2016, 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.