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Property and Equipment
 12 Months Ended
Dec. 31, 2018
Property and Equipment  
Property and Equipment

5. Property and Equipment

Property and equipment, consisting of manufacturing, office and computer equipment, is stated at cost, less accumulated depreciation. Depreciation is computed using the straight‑line, method over the estimated useful lives of the assets. Property and equipment consist of the following:

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 

 

 

 

    

2018

    

2017

    

Estimated Life

Office equipment

 

$
49

 

$

49

 

3 - 10 years

Computer equipment

 

 
175

 

 

175

 

3 years

Manufacturing equipment

 

 
14,061

 

 

13,985

 

5 years

 

 

 
14,285

 

 

14,209

 

 

Less: accumulated depreciation

 

 
(369)

 

 

(346)

 

 

Property and equipment

 

$
13,916

 

$

13,863

 

 

 

As December 31, 2018 and 2017, manufacturing equipment includes approximately $14.1 million and $13.8 million, respectively, of equipment which is in the process of being constructed and qualified and is not currently being depreciated.