Property, Plant, and Equipment
 12 Months Ended
Dec. 31, 2015
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment
Property, Plant, and Equipment

Property, plant, and equipment consisted of the following at December 31:
(dollars in thousands)
2015
 
2014
Computer software
$
11,641

 
$
8,056

Computer equipment
4,055

 
3,589

Buildings
59,315

 
58,846

Machinery and equipment
47,234

 
44,702

Furniture and fixtures
1,585

 
1,429

Leasehold improvements
1,413

 
1,051

Buildings improvements
86

 
86

Land
346

 
346

Land improvements
493

 
784

Construction in progress
3,673

 
2,169

 
129,841

 
121,058

Accumulated depreciation and amortization
(14,681
)
 
(7,195
)
      Total
$
115,160

 
$
113,863



Depreciation and amortization expense was approximately $8.2 million, $4.9 million, and $1.3 million for the years ended December 31, 2015, 2014, and 2013, respectively.

During 2013, Heartland and Jasper County, Missouri ("Jasper") entered into an agreement pursuant to which Jasper agreed to issue up to an aggregate principal amount of $55.0 million of industrial revenue bonds ("Bonds") to be purchased by Heartland. As noted below, Jasper issued the bonds and used the proceeds from the Bonds to purchase manufacturing equipment from Heartland, which was then leased back to Heartland. As Heartland will become the owner of the equipment at the end of the lease term, the lease meets the requirements of a capital lease and the equipment is being recorded as property, plant, and equipment. The Company has the right and intends to set-off any obligation to make payments under the lease agreements with the proceeds due from the Bonds. As of December 31, 2015 and 2014 Jasper had issued, and Heartland had purchased, $55.0 million, of industrial revenue bonds and Jasper had purchased from, and leased back to, Heartland certain manufacturing equipment for a corresponding amount.