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PROPERTY AND EQUIPMENT, NET
3 Months Ended
Mar. 31, 2023
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT, NET

6. PROPERTY AND EQUIPMENT, NET

Property and equipment, net, are recorded at historical cost and consist of the following:

 

 

March 31,
2023

 

 

December 31,
2022

 

Laboratory equipment

 

$

923

 

 

$

923

 

Research devices

 

 

1,709

 

 

 

1,709

 

Sales and marketing devices

 

 

524

 

 

 

524

 

Computer equipment

 

 

623

 

 

 

623

 

Construction in progress

 

 

377

 

 

 

359

 

Tooling

 

 

372

 

 

 

372

 

Trade show assets

 

 

254

 

 

 

254

 

Leased devices

 

 

453

 

 

 

453

 

Other

 

 

432

 

 

 

353

 

 

 

5,667

 

 

 

5,570

 

Less: Accumulated depreciation and amortization

 

 

(2,576

)

 

 

(2,322

)

Property and equipment, net

 

$

3,091

 

 

$

3,248

 

 

Depreciation expense amounted to $254 and $253 for the three months ended March 31, 2023 and 2022, respectively.