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Property and Equipment
9 Months Ended
Sep. 30, 2020
Property Plant And Equipment [Abstract]  
Property and Equipment

Note 5. Property and Equipment

Depreciation and amortization of property and equipment is calculated on the straight-line method based on the shorter of the estimated useful life or the term of the lease for tenant improvements and three to fifteen years for all other property and equipment. Property and equipment consist of the following (in thousands):

 

 

September 30, 2020

 

 

December 31, 2019

 

Computers and software

 

$

575

 

 

$

572

 

Furniture, fixtures, and equipment

 

 

355

 

 

 

299

 

Manufacturing and testing equipment

 

 

3,864

 

 

 

3,444

 

Construction in process

 

 

26

 

 

 

18

 

Leasehold improvements

 

 

932

 

 

 

911

 

 

 

 

5,752

 

 

 

5,244

 

Less accumulated depreciation

 

 

(3,429

)

 

 

(3,118

)

 

 

$

2,323

 

 

$

2,126

 

 

Depreciation expense was $106,000 and $105,000 for the three months ended September 30, 2020 and 2019, respectively, and $348,000 and $373,000 for the nine months ended September 30, 2020 and 2019, respectively.