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Property and Equipment
 9 Months Ended
Sep. 30, 2020
Property Plant And Equipment [Abstract]  
Property and Equipment

(4) Property and Equipment

 

Property and equipment consist of the following (in thousands):

 

 

Estimated Life

 

September 30,

2020

 

 

December 31,

2019

 

Computer equipment

3 years

 

$

25

 

 

$

54

 

Lab equipment

5 years

 

 

146

 

 

 

142

 

Furniture and fixtures

5 years

 

 

38

 

 

 

61

 

Computer software

3 years

 

 

61

 

 

 

61

 

Leasehold improvements

Lesser of useful life or life of the lease

 

 

—

 

 

 

59

 

 

 

 

 

270

 

 

 

377

 

Accumulated depreciation and amortization

 

 

 

(260

)

 

 

(367

)

Property and equipment, net

 

 

$

10

 

 

$

10

 

 

For the nine months ended September 30, 2020 and 2019, depreciation and amortization expense was $6,000 and $16,000, respectively.