DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

3 Months Ended

Mar. 31, 2019

NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

Property and Equipment

Major classifications of property and equipment are as follows (in thousands):

	March 31, 2019			December 31, 2018
	(unaudited)
Machinery and equipment	$	35,428		$	33,503
Vehicles, trucks and trailers		4,257			4,242
Office furniture, fixtures and equipment		567			567
Leasehold improvements		63			63
Buildings		212			212
		40,527			38,587
Less: Accumulated depreciation and amortization		(14,149	)		(13,490	)
		26,378			25,097
Assets not yet placed in service		139			711
Property and equipment, net	$	26,517		$	25,808

Depreciation and amortization expense related to property and equipment for the three months ended March 31, 2019 and 2018 was $0.7 million and $0.6 million (restated), respectively.

Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consisted of the following (in thousands):

	March 31, 2019		December 31, 2018
	(unaudited)
Accounts payable	$	1,317	$	1,098
Insurance payable		211		366
Sales tax payable		206		211
Accrued compensation		187		384
Current portion of operating lease liabilities		139		-
Accrued severance		34		281
Other accrued expenses		359		262
Total accrued expenses	$	2,453	$	2,602

Aly Energy Services, Inc. 10-Q