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Right-of-use Assets, Machinery and Equipment, Net, and Construction In Progress (Tables)
3 Months Ended
Mar. 31, 2021
Property, Plant and Equipment [Abstract]  
Schedule of 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).