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Medical Equipment
12 Months Ended
Dec. 31, 2022
Medical Equipment [Abstract]  
Medical Equipment Medical Equipment
Medical equipment consisted of the following (in thousands):
December 31, 2022December 31, 2021
Medical Equipment for sale or rental$2,802 $1,788 
Medical Equipment for sale or rental - pump reserve
(12)(46)
Medical Equipment for sale or rental - net2,790 1,742 
Medical Equipment in rental service99,163 91,891 
Medical Equipment in rental service - pump reserve
(2,270)(1,074)
Accumulated depreciation(57,443)(50,946)
Medical Equipment in rental service - net39,450 39,871 
Total$42,240 $41,613 
Depreciation expense for medical equipment for the years ended December 31, 2022, 2021 and 2020 was $9.8 million, $9.4 million and $8.9 million, respectively, which were recorded in “cost of revenues” for each period. The pump reserve for medical equipment in rental service represents an estimate for medical equipment that is considered to be missing. The reserve calculated is equal to the net book value of assets that have not returned from the field within a certain timeframe. During the current period, the Company changed its estimate for missing pumps used by certain therapies by shortening the time estimate of when a pump is considered missing. As a result of this change in estimate, the Company increased the pump reserve as of December 31, 2022 and increased its cost of sales for the twelve months ended December 31, 2022 by $0.4 million.