Property and equipment, all located in the United States, consisted of the following as of the dates presented (in thousands):

	October 31, 2020			December 31, 2019			February 1, 2020
	(unaudited)						(unaudited)
Machinery and equipment	$	193		$	224		$	225
Furniture and fixtures		510			371			371
Leasehold improvements		1,233			872			872
Subtotal		1,936			1,467			1,468
Less accumulated depreciation		(1,020	)		(609	)		(660	)
Total	$	916		$	858		$	808

Depreciation and amortization expense of property and equipment for the 13 and 39 weeks ended October 31, 2020 was $127,000 and $399,000, respectively. Depreciation and amortization expense for the transition period from January 1, 2020 to February 1, 2020 was $51,000. Depreciation and amortization expense for the three and nine months ended September 30, 2019 was $70,000 and $198,000, respectively.