Medical equipment consisted of the following as of September 30, 2017 and December 31, 2016 (in thousands):

Depreciation expense for medical equipment for the three and nine months ended September 30, 2017 was $1.7 million and $4.8 million, respectively, compared to $1.6 million and $4.7 million for the same prior year periods, which was recorded in cost of revenues – pump depreciation and disposals, for each period.