Property, Plant and Equipment

9 Months Ended

Sep. 30, 2019

Property, Plant and Equipment [Abstract]

Property, plant and equipment consists of the following:


	September 30, 2019		December 31, 2018
Land	$	401	$	401
Building and improvements	58,889		53,813
Machinery and equipment	14,717		12,229
Computer hardware and software	4,738		4,182
Furniture and fixtures	698		694
Construction in progress	29,807		30,949
	109,250		102,268
Less accumulated depreciation and amortization	(13,162)		(10,493)
Property, plant and equipment, net	$	96,088	$	91,775

The Company recorded depreciation expense of $0.9 million and $0.6 million for the three months ended September 30, 2019 and September 30, 2018, respectively. The Company recorded depreciation expense of $2.7 million and $1.7 million for the nine months ended September 30, 2019 and September 30, 2018, respectively.

There was no interest expense capitalized as construction in progress during the three and nine months ended September 30, 2019. Interest expense of $1.5 million and $4.4 million was capitalized as construction in progress during the three and nine months ended September 30, 2018 respectively. In addition, during the three months ended September 30, 2019 and September 30, 2018, there was $0.3 million and $0.4 million of payroll costs, respectively, capitalized as construction in progress. For the nine months ended September 30, 2019 and September 30, 2018, there was $0.9 million and $1.5 million of payroll costs, respectively, capitalized as construction in progress.