Property and Equipment
 9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
Property, Plant and Equipment [Abstract]    
Property, Plant and Equipment
NOTE 5. PROPERTY & EQUIPMENT
At September 30, 2021 and December 31, 2020, Property and Equipment consisted of the following:
 
    
September 30, 2021
     
December 31, 2020
  
               
    
(dollars in thousands)
  
Land
    $ 7,468      $ 5,878  
Buildings and improvements
      288,133        156,372  
Construction in progress
      162,528        129,588  
Furniture and equipment
      93,485        51,714  
Vehicles
      349        351  
    
 
 
     
 
 
  
Total
      551,963        343,903  
Less: accumulated depreciation
      (50,854 )       (29,858 ) 
    
 
 
     
 
 
  
Total property and equipment, net
    $ 501,109      $ 314,045  
    
 
 
     
 
 
  
Capitalized interest for the three and nine months ended September 30, 2021 totaled $2.2 million and $4.4 million, respectively. Capitalized interest for the three and nine months ended September 30, 2020 totaled $1.3 million and $2.1 million, respectively.
Depreciation expense for the three and nine months ended September 30, 2021 totaled $8.1 million and $21.0 million, respectively. Depreciation expense for the three and nine months ended September 30, 2020 totaled $3.9 million and $10.7 million respectively.
Certain prior period amounts have been reclassified to conform to the current period presentation. Internal use software with a net book value of $3.7 million was reclassified from “Property and equipment, net” to “Intangible assets, net” in the consolidated balance sheet as of December 31, 2020. Property and equipment with a net book value of $50.0 million was reclassified from construction in progress to land, buildings and improvements, and furniture and equipment
as
of December 31
, 2020
.

5.
PROPERTY AND EQUIPMENT
At December 31, 2020 and 2019, Property and Equipment consisted of the following:
 
    
2020
     
2019
  
               
    
(dollars in thousands)
  
Land
    $ 5,022      $ 4,479  
Buildings & Improvements
      112,692        89,542  
Construction in Progress
      182,962        24,732  
Furniture & Equipment
      46,532        38,659  
Vehicles
      351        288  
    
 
 
     
 
 
  
Total
      347,559        157,701  
Less: accumulated depreciation
      (29,858 )       (12,953 ) 
    
 
 
     
 
 
  
Total property and equipment, net
    $ 317,701      $ 144,748  
    
 
 
     
 
 
  
For the years ended December 31, 2020, 2019 and 2018, the Company capitalized interest of $4.8 million, $0.5 million and $1.0 million, respectively.
For the years ended December 31, 2020, 2019 and 2018, there was depreciation expense of $16.9 million, $9.3 million and $3.0 million, respectively.
J.T. Burnette, the spouse of Kim Rivers, the Chief Executive Officer and Chair of the board of directors of the Company, is a minority owner of a company (the “Supplier”) that provides construction and related services to the Company. The Supplier is responsible for the construction of the Company’s cultivation and processing facilities, and provides labor, materials and equipment on a cost-plus basis. For the years ended December 31, 2020, 2019 and 2018, property and equipment purchases from the Supplier totaled $96.7 million, $46.4 million and $12.1 million, respectively. As of December 31, 2020 and 2019, $10.4 million and $6.5 million was included in accounts payable. The use of the Supplier was reviewed and approved by the independent members of the Company’s board of directors, and all invoices of the Supplier are reviewed by the office of the Company’s general counsel.