Medical equipment consisted of the following as of March 31, 2013 and December 31, 2012 (in thousands):

Depreciation expense for medical equipment for the three months ended March 31, 2013 was $1.2 million compared to $1.3 million for the same prior year period, which was recorded in cost of revenues – pump depreciation and disposals, respectively.

Depreciation expense for property and equipment for the three months ended March 31, 2013 and 2012 was $0.1 million, respectively, which was recorded in general and administrative expenses.