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Property and equipment | 12 Months Ended
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Dec. 31, 2012
Property and equipment | 4. Property and equipment Property and equipment consist of the following (dollar amounts in thousands):
|  | Estimated Useful Life (Years) |  |  | December 31, |
|  |  | 2011 |  |  | 2012 |
Land |  |  | — |  |  | $ | 5,273 |  |  | $ | 5,273 |
Buildings |  |  | 39-40 |  |  |  | 54,948 |  |  |  | 54,948 |
Building improvements |  |  | 5-40 |  |  |  | 114,247 |  |  |  | 114,245 |
Machinery and equipment |  |  | 3-15 |  |  |  | 83,476 |  |  |  | 81,382 |
Furniture, fixtures and office equipment |  |  | 5-10 |  |  |  | 5,249 |  |  |  | 5,239 |
Computer equipment and software |  |  | 3 |  |  |  | 13,049 |  |  |  | 11,840 |
Leasehold improvements |  |  |  |  |  |  | 53 |  |  |  | 17 |
Construction in progress |  |  |  |  |  |  | 8,498 |  |  |  | 12,266 |
|  |  |  |  |  |  | 284,793 |  |  |  | 285,210 |
Less accumulated depreciation and amortization |  |  |  |  |  |  | (91,764 | ) |  |  | (101,249 | )
Property and equipment — net |  |  |  |  |  | $ | 193,029 |  |  | $ | 183,961 |
Leasehold improvements are amortized over four years which is the shorter of the term of the lease or the service lives of the improvements. Depreciation and amortization expense related to property and equipment for the years ended December 31, 2010, 2011 and 2012, and the cumulative period from February 14, 1991 (date of inception) to December 31, 2012 was $16.5 million, $14.6 million, $13.0 million and $121.8 million, respectively. No asset impairment was recognized during the years ended December 31, 2010, 2011 and 2012. In December 2009, the Company recognized a loss on disposal of approximately $12.8 million in research and development expense related to the abandonment of first-generation inhaler specific assets which would no longer be used as the Company pursued the commercialization of the next-generation device.

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- Definition The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13-14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 5 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 + Details
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