PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

4.PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment and related accumulated depreciation consists of the following as of September 30, 2022 and December 31, 2021:

	September 30, 2022		December 31, 2021
Land	$	31,243	$	29,399
Buildings and Improvements	184,556		126,020
Furniture and Fixtures	18,068		13,259
Computer Equipment and Software	23,035		14,078
Leasehold Improvements	207,262		182,514
Tools and Equipment	86,933		65,774
Vehicles	4,836		3,229
Assets Under Construction (1)	53,813		64,107
Total Property, Plant and Equipment	609,746		498,380
Less: Accumulated Depreciation	(75,993)		(46,148)
Property, Plant and Equipment, Net	$	533,753	$	452,232

(1)Assets under construction represent construction in progress related to facilities not yet completed or otherwise not placed in service.

For the three months ended September 30, 2022 and September 30, 2021, depreciation expense included in costs of goods sold totaled $8,504 and $5,770, respectively. For the three months ended September 30, 2022 and September 30, 2021, depreciation expense included in selling, general, and administrative expense totaled $2,782 and $1,932, respectively. For the nine months ended September 30, 2022 and September 30, 2021, depreciation expense included in costs of goods sold totaled $22,871 and $14,575, respectively. For the nine months ended September 30, 2022 and September 30, 2021, depreciation expense included in selling, general, and administrative expense totaled $8,502 and $5,066, respectively.