PROPERTY AND EQUIPMENT

6 Months Ended

Jun. 30, 2020

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

NOTE 7—PROPERTY AND EQUIPMENT

Property and equipment consists of the following as of June 30, 2020 and December 31, 2019:

	June 30, 2020		December 31, 2019
	(in thousands)
Land	$	14,213	$	16,030
Buildings and leasehold improvements		91,950		97,426
Vehicles and equipment		38,390		53,819
Vehicles and equipment - finance lease		1,031		1,291
Machinery and equipment		631,501		659,835
Machinery and equipment - finance lease		612		162
Pipelines		72,111		69,327
Computer equipment and software		6,753		8,051
Computer equipment and software - finance lease		356		356
Office furniture and equipment		1,027		1,157
Disposal wells		51,162		64,149
Other		—		497
Construction in progress		21,202		43,279
		930,308		1,015,379
Less accumulated depreciation(1)		(537,323)		(562,986)
Property and equipment held-for-sale, net		—		885
Total property and equipment, net	$	392,985	$	453,278

(1) Includes $1.5 million and $1.6 million of accumulated depreciation related to finance leases as of June 30, 2020 and December 31, 2019, respectively.

Total depreciation and amortization expense related to property and equipment and finance leases presented in the table above, as well as amortization of intangible assets presented in Note 8 is as follows:

	Three Months Ended June 30,				Six months ended June 30,
	2020		2019		2020		2019
	(in thousands)
Category
Depreciation expense from property and equipment	$	23,286	$	26,228	$	47,271	$	55,535
Amortization expense from finance leases		39		523		116		737
Amortization expense from intangible assets		2,986		2,969		5,979		5,938
Accretion expense from asset retirement obligations		31		29		(157)		57
Total depreciation and amortization	$	26,342	$	29,749	$	53,209	$	62,267

Long-lived assets are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. See Note 3 for impairment and abandonment of property and equipment during the Current Quarter and Prior Quarter.

During the Current Period, the Company sold the remaining Canadian assets that were previously designated as held for sale at a loss of $0.1 million recognized within losses on sales of property, equipment and divestitures, net on the accompanying consolidated statements of operations.