PROPERTY AND EQUIPMENT

6 Months Ended

Jun. 30, 2021

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

Property and equipment was as follows as of June 30, 2021 and December 31, 2020 (in thousands):

	June 30, 2021		December 31, 2020
Infusion pumps	$	31,165	$	31,678
Equipment, furniture and other	52,605		47,886
Leasehold improvements	91,448		87,483
Computer software, purchased and internally developed	29,086		27,799
Assets under development	8,535		10,793
	212,839		205,639
Less: accumulated depreciation	102,177		84,490
Property and equipment, net	$	110,662	$	121,149

Depreciation expense is recorded within cost of revenue and operating expenses within the unaudited condensed consolidated statements of comprehensive income (loss), depending on the nature of the underlying fixed assets. The depreciation expense included in cost of revenue relates to revenue-generating assets, such as infusion pumps. The depreciation expense included in operating expenses is related to infrastructure items, such as furniture, computer and office equipment, and leasehold improvements. The following table presents the amount of depreciation expense recorded in cost of revenue and operating expenses for the three and six months ended June 30, 2021 and 2020 (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
Depreciation expense in cost of revenue	$	1,369	$	1,747	$	2,747	$	3,489
Depreciation expense in operating expenses	7,589		9,412		15,188		20,731
Total depreciation expense	$	8,958	$	11,159	$	17,935	$	24,220