Property, Plant and Equipment

3 Months Ended

Mar. 31, 2017

Property, Plant and Equipment

Property, Plant and Equipment

4.    Property, Plant and Equipment

Property, plant and equipment was comprised of the following at March 31, 2017 and December 31, 2016:

	March 31,		December 31,
	2017		2016
Proppant systems and related equipment	$	57,730	$	51,899
Machinery and equipment		3,941		3,916
Furniture and fixtures		7		7
Computer equipment		972		829
Vehicles		1,742		1,235
Buildings		3,008		3,008
Proppant systems in process		2,661		1,252
Land		578		578
Property, plant and equipment, gross		70,639		62,724
Less: accumulated depreciation		(9,682)		(8,374)
Property, plant and equipment, net	$	60,957	$	54,350

Depreciation expense for the three months ended March 31, 2017 and 2016 was $1,164 and $869 , respectively, of which $1,029 and $760 is attributable to cost of proppant system rental, $63 and $34 is attributable to cost of proppant system services, and $72 and $75 is attributable to selling, general and administrative expenses, respectively. The Company capitalized $156 and $167 of depreciation expense associated with machinery and equipment used in the manufacturing of its systems for the three months ended as of March 31, 2017 and 2016, respectively.