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Property and Equipment, Net
 3 Months Ended 9 Months Ended 12 Months Ended
Mar. 31, 2020
Sep. 30, 2020
Dec. 31, 2019
Property and Equipment, Net  
6. Property and equipment, net

 

Property and equipment, net, is comprised of the following (in thousands):

 

    September 30, 2020     December 31, 2019  
Furniture and fixtures   $ 668     $ 335  
Computer equipment     737       -  
Leasehold improvements     2,280       -  
      3,685       335  
Less: Accumulated depreciation     (1,845 )     -  
Total property and equipment, net   $ 1,840     $ 335  

 

Depreciation expense totaled approximately $0.1 million for the three months ended September 30, 2020. Depreciation expense totaled approximately $0.3 million for the nine months ended September 30, 2020. There was no depreciation expense for the three and nine months ended September 30, 2019.

  
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Property and Equipment, Net

4. Property and Equipment, net

 

Property and equipment, net, is comprised of the following:

 

    Estimated   March 31,     December 31,  
    useful lives   2020     2019  
                 
Furniture and fixtures   5 years   $ 572     $ 572  
Computer equipment   3 years     682       653  
Leasehold improvements   Lesser of useful life or lease term     2,272       2,272  
                     
          3,526       3,497  
Less: Accumulated depreciation         (1,484 )     (1,349 )
Total property and equipment, net       $ 2,042     $ 2,148  

  

4. Property and Equipment, net

 

Property and equipment, net, is comprised of the following:

 

   

Estimated

useful lives

   December 31,  
        2019     2018  
Furniture and fixtures   5 years   $ 572     $ 569  
Computer equipment   3 years     653       520  
Leasehold improvements   Lesser of useful
life or lease term		     2,272       2,272  
          3,497       3,361  
Less: Accumulated depreciation         (1,349 )     (733 )
Total property and equipment, net       $ 2,148     $ 2,628