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Right-of-use Assets, Machinery and Equipment, Net, and Construction In Progress | 3 Months Ended
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Mar. 31, 2021
Property, Plant and Equipment [Abstract] |
Right-of-use Assets, Machinery and Equipment, Net, and Construction In Progress | 4. Right-of-use assets, machinery and equipment, net, and construction in progress As of March 31, 2021 and December 31, 2020, rights-of-use assets, machinery and equipment, net, and construction in progress were as follows (in thousands):
|  | March 31, 2021 (unaudited) |  |  | December 31, 2020 |
Right-of-use assets (1) |  | $ | 3,397 |  |  | $ | 3,397 |
Machinery and equipment |  |  | 2,597 |  |  |  | 2,480 |
Accumulated depreciation and amortization |  |  | (1,679) |  |  |  | (1,440) |
Right-of-use assets, machinery and equipment, net |  |  | 4,315 |  |  |  | 4,437 |
Construction in progress |  |  | 2,951 |  |  |  | 2,087 |
Right-of-use assets, machinery and equipment, net, and construction in progress |  | $ | 7,266 |  |  | $ | 6,524 |
(1) | Oncocyte recorded certain right-of-use assets and liabilities for operating leases in accordance with ASC 842 (see Notes 5 and 14).
Depreciation and amortization expense amounted to $239,000 and $60,000 for the three months ended March 31, 2021 and 2020, respectively. Construction in progress Construction in progress as of March 31, 2021 includes $2.9 million for leasehold improvements, consisting primarily of the costs incurred for the construction of Oncocyte’s primary laboratory facility at its Irvine, California headquarters. Of this amount, $1.1 million has been financed by the landlord and is included in landlord liability (see Note 14). Construction in progress is not depreciated until the underlying asset is placed into service.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916 + Details
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