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Right-of-use assets, machinery and equipment, net, and construction in progress
 9 Months Ended
Sep. 30, 2021
Property, Plant and Equipment [Abstract]  
Right-of-use assets, machinery and equipment, net, and construction in progress

9. Right-of-use assets, machinery and equipment, net, and construction in progress

 

As of September 30, 2021 and December 31, 2020, rights-of-use assets, machinery and equipment, net, and construction in progress were as follows (in thousands):

 Schedule of Right-of-use Assets, Machinery and Equipment, Net, and Construction in Progress

   September 30, 2021     
   (unaudited)   December 31, 2020 
         
Right-of-use assets (1)   3,499    3,397 
Machinery and equipment   6,206    2,480 
Accumulated depreciation and amortization   (2,353)   (1,440)
Right-of-use assets, machinery and equipment, net   7,352    4,437 
Construction in progress   285    2,087 
Right-of-use assets, machinery and equipment, net, and construction in progress   7,637    6,524 

 

(1). Oncocyte recorded certain right-of-use assets and liabilities for operating leases in accordance with ASC 842 (see Notes 3 and 10).

 

Depreciation expense amounted to $255,000 and $69,000 for the three months ended September 30, 2021 and 2020, and $582,000 and $529,000 for the nine months ended September 30, 2021 and 2020, respectively.