Property and Equipment and Capitalized Software

9 Months Ended

Sep. 30, 2022

Property Plant And Equipment [Abstract]

Property and Equipment and Capitalized Software

7.     PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE

The following table presents the composition of property and equipment, net as of September 30, 2022 and December 31, 2021 (in thousands):

	September 30,		December 31,
	2022		2021
Laboratory equipment	$	466	$	249
Office equipment		508		497
Computer equipment and software		1,711		1,598
Manufacturing equipment		344		341
Leasehold improvements		1,422		471
Rental equipment		575		601
Property and equipment, gross		5,026		3,757
Less: Accumulated depreciation		(2,917)		(2,537)
Property and equipment, net	$	2,109	$	1,220

As of September 30, 2022 and December 31, 2021, the Company had capitalized software costs, net of $3.7 million and $2.5 million, respectively, which are included in “Prepaid expenses and other current assets” and “Other assets” on the balance sheet.

Depreciation and amortization expense was $0.4 million and $0.2 million for the three months ended September 30, 2022 and 2021, respectively, and $1.0 million and $0.8 million for the nine months ended September 30, 2022 and 2021, respectively.