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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT PROPERTY AND EQUIPMENT
Property and equipment was as follows as of December 31, 2023 and 2022 (in thousands):
December 31, 2023December 31, 2022
Infusion pumps$36,943 $34,942 
Equipment, furniture and other23,593 31,929 
Leasehold improvements99,725 99,085 
Computer software, purchased and internally developed50,572 34,922 
Assets under development33,668 29,411 
244,501 230,289 
Less: accumulated depreciation(123,871)(121,968)
Property and equipment, net$120,630 $108,321 
Depreciation expense is recorded within cost of revenue and operating expenses within the consolidated statements of comprehensive income, 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, 2023, 2022 and 2021 (in thousands):
Year ended December 31,
202320222021
Depreciation expense in cost of revenue$2,999 $4,869 $5,746 
Depreciation expense in operating expenses24,820 27,374 29,865 
Total depreciation expense$27,819 $32,243 $35,611