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Property, Plant and Equipment
 12 Months Ended
Dec. 31, 2020
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Property, Plant and Equipment
Property, plant, and equipment are stated at cost and finance lease assets are included. A summary of property, plant, and equipment as of December 31, 2020 and 2019, is as follows:
December 31,
(in thousands)20202019
Manufacturing equipment$62,521 $37,939 
Research and development equipment12,342 8,933 
Leasehold improvements9,277 7,620 
Building12,569 — 
Finance leases212 1,108 
Software402 274 
Furniture and fixtures614 433 
Vehicles377 210 
Land3,995 — 
Assets not yet placed in service46,148 11,666 
Total property, plant and equipment$148,457 $68,183 
Less: accumulated depreciation and amortization33,158 20,709 
Property, plant and equipment, net$115,299 $47,474 
Depreciation and amortization expense in 2020, 2019, and 2018 was $13.3 million, $8.1 million, and $4.9 million, respectively. Of the total depreciation and amortization expense in 2020, 2019 and 2018, $10.1 million, $5.7 million and $3.7 million, respectively, were recorded in cost of goods sold, $3.1 million, $2.4 million and $1.2 million, respectively, were recorded in research and development expenses, and $0.1 million, $71,000 and $13,000, respectively, were recorded in SG&A expenses, in the Company’s consolidated statements of operations.
The Company had no property, plant and equipment concluded to meet the criteria for assets held for sale in prepaid expenses and other current assets on the consolidated balance sheet as of December 31, 2020. For the year ended 2019, the Company had $2.6 million in property, plant and equipment concluded to meet the criteria for assets held for sale in prepaid expenses and other current assets on the consolidated balance sheets. Amounts previously classified as assets held for sale were sold for amounts that approximated book value for which a note receivable of $4.6 million, net of payments received, was recorded as of December 31, 2020, of which $2.4 million is included in prepaid expenses and other current assets and $2.2 million is included in other non-current assets.