Rental Equipment
9 Months Ended
Sep. 30, 2017
Note 4 – Rental Equipment, net

Rental equipment, net, consists of the following:

   September 30,
2017
  December 31,
2016
 In thousands
  
 Rental equipment
 $
 15,375 
  
 $
 15,354 
 Less accumulated depreciation
  
 13,092 
  
  
 12,265 
 Net rental equipment
 $
 2,283 
  
 $
 3,089 

Depreciation expense for rental equipment for the nine months ended September 30, 2017 and 2016 was $827,000 and $1.2 million, respectively.  Depreciation expense for rental equipment for the three months ended September 30, 2017 and 2016 was $275,000 and $409,000, respectively.