PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2020

NOTE 8—PROPERTY AND EQUIPMENT

Property and equipment consists of the following as of December 31, 2020 and 2019:


	As of December 31,
	2020		2019

	(in thousands)
Machinery and equipment	$	596,441	$	659,835
Buildings and leasehold improvements		93,236		97,426
Pipelines		72,458		69,327
Disposal wells		48,097		64,149
Vehicles and equipment		30,975		53,819
Land		13,497		16,030
Computer equipment and software		7,127		8,051
Office furniture and equipment		892		1,157
Machinery and equipment - finance lease		537		162
Vehicles and equipment - finance lease		475		1,291
Computer equipment and software - finance lease		356		356
Other		—		497
Construction in progress		14,811		43,279
		878,902		1,015,379
Less accumulated depreciation⁽¹⁾		(528,537)		(562,986)
Property and equipment held-for-sale, net		—		885
Total property and equipment, net	$	350,365	$	453,278

(1)

Includes $1.1 million and $1.6 million of accumulated depreciation related to finance leases as of December 31, 2020 and December 31, 2019, respectively.

Total depreciation and amortization expense related to property and equipment and finance leases presented in the table above, as well as amortization of intangible assets presented in Note 9—Goodwill and Other Intangible Assets is as follows:


	Year ended December 31,
	2020		2019		2018

	(in thousands)
Category
Depreciation expense from property and equipment	$	89,848	$	107,738	$	119,114
Amortization expense from finance leases		314		916		1,314
Amortization expense from intangible assets		11,661		11,900		13,102
Accretion expense from asset retirement obligations		(151)		115		183
Total depreciation and amortization	$	101,672	$	120,669	$	133,713

Long-lived assets are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. See Note 4 – Impairment and Other Costs for impairment and abandonment of property and equipment during the years ended December 31, 2020, 2019 and 2018.

During the year ended December 31, 2020, the Company sold the remaining Canadian assets that were previously designated as held for sale at a loss of $0.1 million recognized within (Losses) gains on sales of property, equipment and divestitures, net on the accompanying consolidated statements of operations.