Medical equipment consists of the following (in thousands):

 

		September 30,				December 31,
		2019				2018
Medical Equipment for sale or rental		$	2,051			$	1,601
Medical Equipment in rental service			73,433				61,429
Medical Equipment in rental service - pump reserve			(644	)			(530	)
Accumulated depreciation			(40,520	)			(37,411	)
Medical Equipment in rental service - net			32,269				23,488
Total		$	34,320			$	25,089

 

Depreciation expense for medical equipment for the and months ended was million and million, respectively, compared to million and million for the same prior year periods, respectively, which were recorded in “cost of revenues” for each period.