Rental Equipment, net
9 Months Ended
Sep. 30, 2020
Note 5 – Rental Equipment, net

Rental equipment consists of the following:

   
 September 30 
2020
  
 December 31 
2019
 In thousands
  
 Rental equipment
 $
 4,308
  
 $
 4,291
 Less accumulated depreciation
  3,579
  
  3,364
 Net rental equipment
 $
 729
  
 $
 927

Depreciation expense for rental equipment for the nine months ended September 30, 2020 and 2019 was $215,000 and $318,000, respectively.  Depreciation expense for rental equipment for the three months ended September 30, 2020 and 2019 was $72,000 and $107,000, respectively.