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Supplemental Financial Statements Information | 12 Months Ended
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Dec. 31, 2022
Supplemental Financial Statement information | 7. SUPPLEMENTAL FINANCIAL STATEMENTS INFORMATION Property and Equipment, Net Property and equipment as of December 31, 2022 and December 31, 2021 are composed of the following:
|  | December 31, 2022 |  |  | December 31, 2021 |
Quantum computing fridges |  | $ | 30,218 |  |  | $ | 17,190 |
Process equipment |  |  | 23,330 |  |  |  | 16,170 |
Leasehold improvements |  |  | 7,561 |  |  |  | 4,297 |
IT Hardware |  |  | 3,035 |  |  |  | 2,428 |
Furniture and other assets |  |  | 1,246 |  |  |  | 1,246 |
Total property and equipment |  | $ | 65,390 |  |  | $ | 41,330 |
Less: Accumulated depreciation and amortization |  |  | (25,860 | ) |  |  | (18,832 | )
Property and equipment - net |  | $ | 39,530 |  |  | $ | 22,497 |
As of December 31, 2022 and December 31, 2021, 98% of the total gross property and equipment was located in the United States, and 2% of the total gross property and equipment was located in the United Kingdom. Total depreciation and amortization expense for the year ended December 31, 2022 and 11 months ended December 31, 2021 was $7.0 million and $4.7 million, respectively. Accrued Expenses and Other Current Liabilities
|  | December 31, 2022 |  |  | December 31, 2021 |
Utilities |  | $ | 1,818 |  |  | $ | — |
Professional & subscription fees |  |  | 2,044 |  |  |  | 1,377 |
Property and other taxes |  |  | 1,161 |  |  |  | 571 |
Subcontractor cost |  |  | 804 |  |  |  | — |
Payroll and other payroll costs |  |  | 781 |  |  |  | 962 |
Property and equipment |  |  | 639 |  |  |  | — |
Others |  |  | 626 |  |  |  | — |
Accrued interest |  |  | 314 |  |  |  | 248 |
Deferred offering costs |  |  | 18 |  |  |  | 648 |
|  | $ | 8,205 |  |  | $ | 3,806 |

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