Property and Equipment

3 Months Ended

Mar. 31, 2014

Property Plant And Equipment [Abstract]

3. Property and Equipment

Property and equipment, net consisted of the following at (in thousands):


	March 31, 2014			December 31, 2013
Land	$	121,348		$	122,126
Buildings and improvements		129,088			124,479
Leasehold improvements		7,960			7,437
Equipment and other		71,703			76,236

Property and equipment in service, at cost		330,099			330,278
Accumulated depreciation and amortization		(47,828	)		(43,808	)

Property and equipment in service, net		282,271			286,470
Construction in progress		2,481			2,259

Property and equipment, net	$	284,752		$	288,729

Depreciation expense, including amortization of assets recorded under sale-leasebacks and capital lease obligations, was $4.4 million and $3.8 million for the three months ended March 31, 2014 and 2013, respectively.

The Partnership sold two sites during the three months ended March 31, 2014, resulting in a gain of $1.5 million.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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