Medical equipment is comprised of the following (in thousands):

 

		March 31,				December 31,
		2019				2018
Medical Equipment for sale or rental		$	1,810			$	1,601
Medical Equipment in rental service			65,131				61,429
Medical Equipment in rental service - pump reserve			(562	)			(530	)
Accumulated depreciation			(38,460	)			(37,411	)
Medical Equipment in rental service - net			26,109				23,488
Total		$	27,919			$	25,089

 

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