PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

Property and equipment consisted of the following at December 31, 2020 and 2019 (in thousands):

	December 31,
	2020		2019
Computer and video equipment and software	$	137,489	$	133,695
Manufacturing tooling and testbeds	4,781		4,209
Office equipment	4,957		4,963
Furniture, fixtures and other	10,133		10,425
Leasehold improvements	36,784		37,440
	194,144		190,732
Less: accumulated depreciation and amortization	177,330		171,152
Total	$	16,814	$	19,580

We capitalize certain development costs incurred in connection with our internal use software. For the year ended December 31, 2020, we capitalized $1.6 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 $2.2 million of contract labor and internal labor costs capitalized for the year ended December 31, 2019. Internal use software is amortized on a straight line basis over its estimated useful life of three years, and we recorded $3.1 million and $1.9 million of amortization expense during 2020 and 2019, respectively.

Depreciation and amortization expense related to property and equipment was $8.5 million and $9.2 million for the years ended December 31, 2020 and 2019, respectively.