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Property and Equipment, net (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
Property, Plant and Equipment [Abstract] |  |
Schedule of Property and Equipment | Property and equipment consist of the following (in thousands):
|  | Estimated Useful Life (in Years) |  |  | September 30, 2024 |  |  | December 31, 2023 |
Computers and purchased software |  |  | 3 |  |  | $ | 618 |  |  | $ | 618 |
Leasehold improvements |  |  | Shorter of useful life or lease term |  |  |  | 1,943 |  |  |  | 1,943 |
Furniture and fixtures |  |  | 5 |  |  |  | 291 |  |  |  | 291 |
Machinery and equipment |  |  | 3-5 |  |  |  | 3,507 |  |  |  | 2,893 |
Property and equipment—at cost |  |  |  |  |  |  | 6,359 |  |  |  | 5,745 |
Less accumulated depreciation and amortization |  |  |  |  |  |  | (4,169 | ) |  |  | (3,559 | )
Construction in progress |  |  |  |  |  |  | 890 |  |  |  | 1,195 |
Property and equipment—net |  |  |  |  |  | $ | 3,080 |  |  | $ | 3,381 |
| Property and equipment consist of the following (in thousands):
|  | Estimates Useful Life (in Years) |  | December 31, |
|  | 2023 |  |  | 2022 |
Computers and purchased software |  | 3 |  | $ | 618 |  |  | $ | 575 |
Leasehold improvements |  | Shorter of useful life or lease term |  |  | 1,943 |  |  |  | 1,822 |
Furniture and fixtures |  | 5 |  |  | 291 |  |  |  | 251 |
Machinery and equipment |  | 3-5 |  |  | 2,893 |  |  |  | 2,002 |
Property and equipment—at cost |  |  |  |  | 5,745 |  |  |  | 4,650 |
Less accumulated depreciation and amortization |  |  |  |  | (3,559 | ) |  |  | (2,851 | )
Construction in progress |  |  |  |  | 1,195 |  |  |  | 583 |
Property and equipment—net |  |  |  | $ | 3,381 |  |  | $ | 2,382 |
Schedule of Depreciation Expense | Depreciation expense was $0.2 million for each of the three months ended September 30, 2024 and 2023, and $0.8 million and $0.6 million for the nine months ended September 30, 2024 and 2023, respectively, recorded as follows (in thousands):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Cost of revenue |  | $ | 119 |  |  | $ | 63 |  |  | $ | 433 |  |  | $ | 280 |
Research and development |  |  | 63 |  |  |  | 48 |  |  |  | 161 |  |  |  | 131 |
General and administrative |  |  | 19 |  |  |  | 34 |  |  |  | 104 |  |  |  | 104 |
Sales and marketing |  |  | 14 |  |  |  | 15 |  |  |  | 80 |  |  |  | 43 |
Total depreciation and amortization expense |  | $ | 215 |  |  | $ | 160 |  |  | $ | 778 |  |  | $ | 558 |
| Depreciation expense was $0.7 million and $0.9 million for the years ended December 31, 2023 and 2022, respectively, recorded as follows (in thousands):
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Cost of revenue |  | $ | 367 |  |  | $ | 568 |
Research and development |  |  | 179 |  |  |  | 90 |
General and administrative |  |  | 138 |  |  |  | 160 |
Sales and marketing |  |  | 62 |  |  |  | 57 |
Total depreciation and amortization expense |  | $ | 746 |  |  | $ | 875 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
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