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Property Plant and Equipment
 9 Months Ended
Sep. 30, 2025
Property, Plant and Equipment [Abstract]  
Property Plant and Equipment

Note 3. Property Plant and Equipment

 

Property and equipment, net consist of the following:

 

   September 30,   December 31, 
   2025   2024 
Manufacturing equipment  $1,556,000   $1,376,000 
Customer equipment   1,398,000    1,398,000 
Construction in progress   468,000    152,000 
 Property and equipment, gross   3,422,000    2,926,000 
Less: accumulated depreciation   (2,725,000)   (2,593,000)
Property and equipment, net of depreciation  $697,000   $333,000 

 

Depreciation expense related to these assets was approximately $24,000 and $55,000 for the three months ended September 30, 2025 and 2024, respectively, and $132,000 and $168,000 for the nine months ended September 30, 2025 and 2024, respectively. Depreciation expense in cost of revenue was $9,000 and $6,000 for the three months ended September 30, 2025 and 2024, respectively, and $25,000 and $19,000 for the nine months ended September 30, 2025 and 2024, respectively.

 

Leased assets amounting to $454,000 are included in construction in progress at September 30, 2025.