Equipment and Improvements

9 Months Ended

Sep. 30, 2016

Property, Plant and Equipment [Abstract]

Equipment and Improvements

13. Equipment and Improvements

Equipment and improvements are stated at cost. Depreciation is computed using the straight-line method based on the estimated useful lives of the assets, generally ranging from three to seven years. Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful life of the asset or the lease term.