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PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE
12 Months Ended
Dec. 31, 2023
Property Plant And Equipment Abstract [Abstract]  
Property and Equipment and Capitalized Software

7.   PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE

The following table presents the composition of property and equipment, net as of December 31, 2023 and 2022 (in thousands):

December 31, 

2023

    

2022

Laboratory equipment

$

702

$

462

Office equipment

 

495

 

508

Auto

23

Computer equipment and software

 

1,082

 

1,758

Manufacturing equipment

 

551

 

343

Leasehold improvements

 

1,436

 

1,435

Rental equipment

 

542

 

542

Property and equipment, gross

 

4,831

 

5,048

Less: Accumulated depreciation

 

(2,822)

 

(3,057)

Property and equipment, net

$

2,009

$

1,991

As of December 31, 2023 and 2022, the Company had capitalized software costs, net of $4.2 million and $3.6 million, respectively, which are included in other assets on the Balance Sheets. During the year ended December 31, 2023, the Company disposed of $0.9 million of fully depreciated property and equipment.

Depreciation and amortization expense was $2.0 million, $1.6 million, and $1.1 million for the years ended December 31, 2023, 2022 and 2021, respectively.