Property and Equipment

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

(7) Property and Equipment

Property and equipment at December 31, 2019 and 2018 are summarized as follows:

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(in thousands)	2019		2018		Useful Life (in years)
Land	$	541	$	903	N/A
Building	5,093		12,408		25-30
Machinery and equipment	158,753		151,429		2-7
Capitalized software	22,928		18,357		3-5
Office furniture and equipment	4,618		4,955		1-5
Leasehold improvements	33,444		31,514		Life of lease ^a
Construction in progress	9,944		15,083		N/A
Total property and equipment	235,321		234,649
Less: Accumulated depreciation and amortization	(142,381)		(126,931)
Total property and equipment, net ^b	$	92,940	$	107,718

a.Leasehold improvements are amortized on a straight-line basis over the shorter of (i) their estimated useful life, or (ii) the estimated or contractual life of the related lease.

b.Prior year balance includes $4,466 of capitalized lease assets accounted for under ASC 840.

We include all depreciation from assets attributable to the generation of revenue in the cost of sales line item in the Statement of Operations. Depreciation related to assets that are not attributable to the generation of revenue are included in the research and development and selling and general administrative line items in the Statement of Operations. Depreciation expense on property and equipment for the years ended December 31, 2019, 2018 and 2017 was $29,982, $29,302 and $25,561, respectively.

For the years ended December 31, 2019, 2018 and 2017, we recognized impairment charges of $181, $625 and $636, respectively, on property and equipment, net.