Medical equipment consisted of the following as of September 30, 2016 and December 31, 2015 (in thousands):

Depreciation expense for medical equipment for the three and nine months ended September 30, 2016 was $1.6 million and $4.7 million, respectively, compared to $1.3 million and $3.4 million for the same prior year periods, which was recorded in cost of revenues – pump depreciation and disposals, for each period.

Depreciation expense for property and equipment for the three and nine months ended September 30, 2016 was $0.1 million and $0.4 million, respectively, compared to $0.1 million and $0.3 million for the same prior year periods. This expense was recorded in general and administrative expenses.