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Property and Equipment
9 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
Property and Equipment

Note 7. 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, 2022

 

 

December 31, 2021

 

Computers and software

 

$

641

 

 

$

657

 

Furniture, fixtures, and equipment

 

 

409

 

 

 

398

 

Manufacturing and testing equipment

 

 

5,248

 

 

 

4,700

 

Construction in process

 

 

34

 

 

 

40

 

Leasehold improvements

 

 

979

 

 

 

932

 

Property and equipment, gross

 

 

7,311

 

 

 

6,727

 

Less accumulated depreciation

 

 

(4,494

)

 

 

(4,029

)

Property and equipment, net

 

$

2,816

 

 

$

2,698

 

Depreciation expense was $0.2 million and $0.1 million for the three months ended September 30, 2022 and 2021, respectively, and $0.5 million and $0.4 million for the nine months ended September 30, 2022 and 2021, respectively.