PROPERTY AND EQUIPMENT (Notes)

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

Property and equipment consisted of the following at December 31, 2016 and 2015 (in thousands):

	December 31,
	2016		2015
Computer and video equipment and software	$	120,853	$	116,751
Manufacturing tooling and testbeds	3,567		3,044
Office equipment	4,958		4,942
Furniture, fixtures and other	10,691		9,621
Leasehold improvements	34,780		33,744
	174,849		168,102
Less: Accumulated depreciation and amortization	144,703		132,621
Total	$	30,146	$	35,481

The Company capitalizes certain development costs incurred in connection with its internal use software. For the year ended December 31, 2016, the Company capitalized $1.3 million of contract labor and internal labor costs related to internal use software, and recorded the capitalized costs in computer and video equipment and software. There were $5.1 million and 3.4 million of contract labor and internal labor costs capitalized for the years ended December 31, 2015 and December 31, 2014, respectively. Internal use software is amortized on a straight line basis over its estimated useful life of three years, and the Company recorded $3.0 million, $1.8 million and $0.5 million of amortization expense during 2016, 2015 and 2014, respectively.

Depreciation and amortization expense related to property and equipment was $15.2 million, $13.7 million and $16.1 million for the years ended December 31, 2016, 2015 and 2014, respectively.