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Balance Sheet Components
9 Months Ended
Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Components

Note 4. Balance Sheet Components

Property and Equipment, Net

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

 

 

 

As of September 30,

 

 

As of December 31,

 

 

 

2022

 

 

2021

 

Tools and equipment

 

$

2,154

 

 

$

1,685

 

Computer equipment and software

 

 

91

 

 

 

100

 

Furniture and fixtures

 

 

246

 

 

 

254

 

Leasehold improvements

 

 

34

 

 

 

29

 

Construction in process

 

 

406

 

 

 

590

 

 

 

 

2,931

 

 

 

2,658

 

Less: Accumulated depreciation

 

 

(1,363

)

 

 

(1,204

)

Property and equipment, net

 

$

1,568

 

 

$

1,454

 

 

Depreciation expense was $0.2 million and $0.6 million for the three and nine months ended September 30, 2022, respectively. Depreciation expense was $0.2 million and $0.5 million for the three and nine months ended September 30, 2021, respectively.

Accrued and Other Current Liabilities

Accrued and other current liabilities consist of the following (in thousands):

 

 

 

As of September 30,

 

 

As of December 31,

 

 

 

2022

 

 

2021

 

Accrued expenses

 

$

4,350

 

 

$

2,726

 

Current portion of lease liabilities

 

 

578

 

 

 

510

 

Short term interest payable

 

 

295

 

 

 

275

 

Other accrued liabilities

 

 

931

 

 

 

655

 

Total accrued and other current liabilities

 

$

6,154

 

 

$

4,166

 

 

 

 

Other Noncurrent Liabilities

Other noncurrent liabilities consist of the following (in thousands):

 

 

 

As of September 30,

 

 

As of December 31,

 

 

 

2022

 

 

2021

 

Long term interest payable

 

$

1,111

 

 

$

841

 

Noncurrent portion of lease liabilities

 

 

601

 

 

 

1,040

 

Other noncurrent liabilities

 

 

39

 

 

 

38

 

Total other noncurrent liabilities

 

$

1,751

 

 

$

1,919