Property and Equipment and Capitalized Software

9 Months Ended

Sep. 30, 2020

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, 2020 and December 31, 2019 (in thousands):

	September 30, 2020			December 31, 2019
Laboratory equipment	$	150		$	150
Office equipment		487			487
Computer equipment and software		1,301			1,218
Manufacturing equipment		273			273
Leasehold improvements		459			423
Rental equipment		462			763
Property and equipment, gross		3,132			3,314
Less: Accumulated depreciation		(2,345	)		(2,207	)
Property and equipment, net	$	787		$	1,107

As of September 30, 2020 and December 31, 2019, the Company had capitalized software costs, net of $1.3 million and $1.2 million, respectively, which are included in “Other assets” on the balance sheet.

Depreciation and amortization expense was $0.2 million and $0.3 million for the three months ended September 30, 2020 and 2019, respectively and $0.7 million and $0.8 million for the nine months ended September 30, 2020 and 2019, respectively .