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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
Property and Equipment PROPERTY AND EQUIPMENT
Property and equipment was as follows as of December 31, 2022 and 2021 (in thousands):
December 31, 2022December 31, 2021
Infusion pumps$34,942 $34,547 
Equipment, furniture and other31,929 52,913 
Leasehold improvements99,085 92,229 
Computer software, purchased and internally developed34,922 30,744 
Assets under development29,411 19,924 
230,289 230,357 
Less: accumulated depreciation121,968 118,822 
Property and equipment, net$108,321 $111,535 
Depreciation expense is recorded within cost of revenue and operating expenses within the 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 years ended December 31, 2022, 2021 and 2020 (in thousands):
Year ended December 31,
202220212020
Depreciation expense in cost of revenue$4,869 $5,746 $6,586 
Depreciation expense in operating expenses27,374 29,865 36,180 
Total depreciation expense$32,243 $35,611 $42,766