Property and Equipment, net

9 Months Ended

Sep. 30, 2018

Property and Equipment, net [Abstract]

Property and Equipment, net

Note 5

Property and Equipment, net:

	September 30, 2018			December 31, 2017
Lasers placed-in-service	$	18,352		$	17,820
Equipment, computer hardware and software		185			462
Furniture and fixtures		130			124
Leasehold improvements		31			31
		18,698			18,437
Accumulated depreciation and amortization		(13,000	)		(10,734	)
Property and equipment, net	$	5,698		$	7,703

Depreciation and related amortization expense was $850 and $1,097 for the three months ended September 30, 2018 and 2017, respectively; and $2,762 and $3,292 for the nine months ended September 30, 2018 and 2017, respectively. XTRAC lasers placed in service are depreciated on a straight-line basis over the estimated useful life of five-years. For other property and equipment depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, primarily three to seven years for computer hardware and software, furniture and fixtures, automobiles and machinery and equipment. Leasehold improvements are amortized over the lesser of the useful lives or lease terms. Useful lives are determined based upon an estimate of either physical or economic obsolescence, or both.