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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT PROPERTY AND EQUIPMENT
Property and equipment are stated at cost and depreciated using the straight-line method over the estimated useful lives of the related assets and consist of the following (in thousands):
 At December 31,
 20242023
Equipment (useful life 3 - 15 years)
$490 $1,061 
Tooling (useful life 2 - 5 years)
171 190 
Vehicles (useful life 5 years)
41 41 
Leasehold improvements (the shorter of useful life or lease life)124 141 
Construction in progress— 28 
Property and equipment at cost826 1,461 
Less: accumulated depreciation(736)(1,349)
Property and equipment, net$90 $112 
Depreciation expense was $37 thousand and $33 thousand for the years ended December 31, 2024 and 2023, respectively. In 2024, the Company disposed of fully depreciated equipment and tooling. Therefore, no gain or loss was recorded during the year ended December 31, 2024.