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Property and Equipment (Tables) | 9 Months Ended
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Sep. 30, 2021
Property Plant And Equipment [Abstract] |
Property and Equipment, Net | Property and equipment consists of the following (in thousands):
|  | Estimated Useful |  |  |  |  |  |  |  |  |
|  | Life (Years) |  |  | September 30, 2021 |  |  | December 31, 2020 |
Land |  |  | — |  |  | $ | 875 |  |  | $ | 875 |
Buildings |  | 39-40 |  |  |  | 17,389 |  |  |  | 17,389 |
Building improvements |  | 5-40 |  |  |  | 38,651 |  |  |  | 37,543 |
Machinery and equipment |  | 3-15 |  |  |  | 54,978 |  |  |  | 55,054 |
Furniture, fixtures and office equipment |  | 5-10 |  |  |  | 3,004 |  |  |  | 3,004 |
Computer equipment and software |  |  | 3 |  |  |  | 8,361 |  |  |  | 8,319 |
Construction in progress |  |  | — |  |  |  | 5,262 |  | (1) |  | 503 |
|  |  |  |  |  |  | 128,520 |  |  |  | 122,687 |
Less accumulated depreciation |  |  |  |  |  |  | (97,672 | ) |  |  | (96,820 | )
Total property and equipment, net |  |  |  |  |  | $ | 30,848 |  |  | $ | 25,867 |
____________________
(1) | Construction in progress includes $1.6 million of equipment under construction for the manufacturing expansion for UT (the “UT Equipment”). See Note 7 – Collaboration, Licensing and Other Arrangements.
Depreciation Expense Related to Property and Equipment | Depreciation expense related to property and equipment for the three and nine months ended September 30, 2021 and 2020 was as follows (in thousands):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Depreciation Expense |  | $ | 508 |  |  | $ | 445 |  |  | $ | 1,449 |  |  | $ | 1,346 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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