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Property and Equipment
6 Months Ended
Jun. 30, 2024
Property, Plant and Equipment [Abstract]  
Property and Equipment

Note 6. 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 ten years for all other property and equipment. Property and equipment consist of the following (in thousands):

 

 

 

June 30, 2024

 

 

December 31, 2023

 

Manufacturing and testing equipment

 

$

5,507

 

 

$

5,371

 

Leasehold improvements

 

 

848

 

 

 

848

 

Computers and software

 

 

550

 

 

 

811

 

Furniture, fixtures, and equipment

 

 

427

 

 

 

427

 

Vehicles

 

 

55

 

 

 

55

 

Construction in process

 

 

30

 

 

 

45

 

Property and equipment, gross

 

 

7,417

 

 

 

7,557

 

Less accumulated depreciation

 

 

(5,197

)

 

 

(5,050

)

Property and equipment, net

 

$

2,220

 

 

$

2,507

 

Depreciation expense was $0.1 million and $0.2 million for the three months ended June 30, 2024 and 2023, respectively.