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Property and Equipment (Tables) | 9 Months Ended
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Sep. 30, 2022
Property Plant And Equipment [Abstract] |
Property and Equipment, Net | Property and equipment consists of the following (dollars in thousands):
|  | Estimated Useful |  |  |  |  |  |  |  |  |  |
|  | Life (Years) |  |  | September 30, 2022 |  |  | December 31, 2021 |  |
Land |  |  | — |  |  | $ | 875 |  |  | $ | 875 |  |
Buildings |  | 39-40 |  |  |  | 17,389 |  |  |  | 17,389 |  |
Building improvements |  | 3-40 |  |  |  | 38,875 |  |  |  | 38,651 |  |
Machinery and equipment |  | 1-15 |  |  |  | 59,349 |  |  |  | 55,334 |  |
Furniture, fixtures and office equipment |  | 3-10 |  |  |  | 2,976 |  |  |  | 2,969 |  |
Computer equipment and software |  |  | 3 |  |  |  | 8,445 |  |  |  | 8,163 |  |
Construction in progress |  |  | — |  |  |  | 12,395 |  |  |  | 10,892 |  | (1)
|  |  |  |  |  |  | 140,304 |  |  |  | 134,273 |  |
Less accumulated depreciation |  |  |  |  |  |  | (99,122 | ) |  |  | (97,661 | ) |
Total property and equipment, net |  |  |  |  |  | $ | 41,182 |  |  | $ | 36,612 |  |
_________________________
(1) | As of December 31, 2021, c onstruction in progress included $4.7 million of equipment under construction for the manufacturing expansion for UT (the “UT Equipment”). See Note 10 – Collaboration, Licensing and Other Arrangements. The Company acted as agent on behalf of UT for the procurement of the UT Equipment. The Company received $5.0 million in deposit for this service, which was recognized as deposits from customer in the condensed consolidated balance sheet as of December 31, 2021. In April 2022, the Company and UT agreed that UT would hold title to the UT Equipment at all times. As such, there is no balance related to the UT Equipment included in construction in progress or deposit from customer in our consolidated condensed balance sheet as of September 30, 2022.
Depreciation Expense Related to Property and Equipment | Depreciation expense related to property and equipment for the three and nine months ended September 30, 2022 and 2021 was as follows (in thousands):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Depreciation Expense |  | $ | 952 |  |  | $ | 508 |  |  | $ | 2,278 |  |  | $ | 1,449 |

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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 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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