Property, Plant and Equipment

12 Months Ended

Dec. 31, 2014

(5) Property, Plant and Equipment

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


	December 31, 2014			December 31, 2013
Leasehold improvements	$	107		$	107
Computer equipment		63			63
Furniture and fixtures		240			240
Software		559			559

		969			969
Accumulated depreciation and amortization		(588	)		(390	)
Construction in progress		—			—

	$	381		$	579

Depreciation expense for each of the years ended December 31, 2014, 2013, and 2012 was $0.2 million.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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