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Balance Sheet Components | 12 Months Ended
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Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Balance Sheet Components | Balance Sheet Components Inventory and Other Assets Inventory consisted of the following (in thousands):
| December 31,
| 2020 |  | 2019
Raw materials | $ | 2,469 |  |  | $ | 1,574 |
Finished goods | 2,844 |  |  | 2,463 |
Total | $ | 5,313 |  |  | $ | 4,037 |
The Company uses Printed Circuit Board Assemblies (“PCBAs”), in each wearable Zio XT and Zio AT monitor as well as the wireless gateway used in conjunction with the Zio AT monitor. The PCBAs are used numerous times and have useful lives beyond one year. Each time a PCBA is used in a wearable Zio XT monitor or Zio AT monitor, a portion of the cost of the PCBA is recorded as a cost of revenue. Each time a wireless gateway is used with a Zio AT monitor, a portion of the gateway is recorded as a cost of revenue. PCBAs which are recorded as other assets were $12.6 million a nd $7.4 million as of December 31, 2020, and December 31, 2019, respectively. The amortization wa s $3.0 million and $3.6 million for the years ending December 31, 2020 and 2019 respectively. Property and Equipment, Net Property and equipment, net consisted of the following (in thousands):
| December 31,
| 2020 |  | 2019
Laboratory and manufacturing equipment | $ | 4,667 |  |  | $ | 4,238 |
Computer equipment and software | 2,005 |  |  | 2,315 |
Furniture and fixtures | 3,794 |  |  | 3,669 |
Leasehold improvements | 9,215 |  |  | 7,597 |
Internal-use software | 28,416 |  |  | 16,277 |
Total property and equipment, gross | 48,097 |  |  | 34,096 |
Less: accumulated depreciation and amortization | (13,850) |  |  | (7,632) |
Total property and equipment, net | $ | 34,247 |  |  | $ | 26,464 |
Depreciation and amortization expense for the years ended December 31, 2020 and 2019 was $6.9 million and $3.4 million, respectively. Accrued Liabilities Accrued liabilities consisted of the following (in thousands):
| December 31,
| 2020 |  | 2019
Accrued vacation | $ | 6,007 |  |  | $ | 3,809 |
Accrued payroll and related expenses | 19,709 |  |  | 19,156 |
Accrued ESPP Contributions | 851 |  |  | 417 |
Accrued professional services fees | 1,709 |  |  | 2,846 |
Accrued interest | 121 |  |  | 128 |
Claims payable | 4,757 |  |  | 2,802 |
Other | 7,378 |  |  | 3,556 |
Total accrued liabilities | $ | 40,532 |  |  | $ | 32,714 |

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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