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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 and accumulated depreciation and amortization are as follows (in thousands):
 
 December 31,
 20222021
Land$250 $250 
Medical equipment649,034 560,301 
Computer and office equipment, furniture and fixtures119,467 144,766 
Software development costs36,015 — 
Leasehold improvements501,963 441,921 
Equipment originally acquired under finance/capital lease13,971 13,984 
Total property and equipment cost1,320,700 1,161,222 
Accumulated depreciation(754,739)(676,975)
Total property and equipment$565,961 $484,247 
 
Included in our property and equipment at December 31, 2022 is approximately $73.4 million total of construction in process amounts consisting of $26.6 million in medical equipment, $5.3 million in computer and office equipment, $0.4 million in software development and $41.1 million in leasehold improvements.

Included in our property and equipment at December 31, 2021 is approximately $18.1 million total of construction in process amounts consisting of $2.6 million in medical equipment, $6.1 million in computer and office equipment, and $9.3 million in leasehold improvements.
Depreciation and amortization expense of property and equipment, including amortization of equipment under finance leases, for the years ended December 31, 2022, 2021 and 2020 was $105.6 million, $92.3 million, and $83.1 million, respectively.