Note 9 - Property and Equipment

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

NOTE 9 PROPERTY AND EQUIPMENT

Property and equipment at September 30, 2021 and December 31, 2020 are comprised as follows:

(in thousands)	September 30, 2021
	Cost		Accumulated Depreciation		Carrying Value
Land	$	21,120	$	—	$	21,120
Site improvements		91,308		21,232		70,076
Buildings		580		76		504
Leasehold improvements		289		157		132
Furniture and equipment		579		446		133
Computer hardware		2,483		1,688		795
Total	$	116,359	$	23,599	$	92,760

(in thousands)	December 31, 2020
	Cost		Accumulated Depreciation		Carrying Value
Land	$	21,120	$	—	$	21,120
Site improvements		91,308		18,428		72,880
Buildings		580		65		515
Leasehold improvements		296		125		171
Furniture and equipment		1,223		1,074		149
Computer hardware		4,929		4,749		180
Total	$	119,456	$	24,441	$	95,015

For the three months ended September 30, 2021 and September 30, 2020, depreciation expense on property and equipment of $0.8 million and $1.1 million, respectively ($2.9 million and $3.3 million for the nine months ended September 30, 2021 and  September 30, 2020, respectively), is included in general and administrative expenses in the consolidated statements of operations.