Form S-I Table of Contents Blue Buffalo Pet Products, Inc. Notes to Consolidated Financial Statements (Continued) Note 4— Property, Plant, and Equipment Property, plant, and equipment consisted of the following at December 31: (dollars In thousands) 2013 2014 Computer software $ 440 $ 8,056 Computer equipment 1.828 3,589 Buildings — 58,846 Machinery and equipment 2.381 44,702 Furniture and fixtures 1,306 1.429 Leasehold improvements 642 1,051 Buildings improvements — 86 Land 346 346 Land improvements — 784 Construction in progress 81.302 2,169 88,245 121.058 Accumulated depreciation and amortization (2.415) (7.195) Total $85,830 $113,863 Depreciation and amortization expense was approximately $1.2 million for the year ended December 31, 2012. approximately $1.3 million for the year ended December 31, 2013, and approximately $4.9 million for the year ended December 31, 2014. During 2013, Heartland and Jasper County. Missouri ("Jasper") enteral into an agreement pursuant to which Jasper agreed to issue up to an aggregate principal amount of $55 million of industrial revenue bonds ("Bonds") to be purchased by Heartland. Jasper is using the proceeds from the Bonds to purchase manufacturing equipment from Heartland, which will then be leased back to I leanland. As I leanland 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. 2013 and 2014, Jasper had issued, and Heartland had purchased. $16.6 million and $55.0 million. respectively. of industrial revenue bonds and Jasper had purchased from. and leased back to. Heartland certain manufacturing equipment for a corresponding amount. Note 5— Long-term Debt Long-tem) d