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Property and Equipment
 12 Months Ended
Dec. 31, 2019
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, 

 

 

 

    

2019

    

2018

    

Estimated Life

Office equipment

 

$

49

 

$
49

 

3 - 10 years

Computer equipment

 

 

179

 

 
175

 

3 years

Manufacturing equipment

 

 

14,203

 

 
14,061

 

5 years

 

 

 

14,431

 

 
14,285

 

 

Less: accumulated depreciation

 

 

(387)

 

 
(369)

 

 

Property and equipment

 

$

14,044

 

$
13,916

 

 

 

As of December 31, 2019, and 2018, manufacturing equipment includes approximately $14.0 million and $13.9 million, respectively, of equipment which is in the process of being constructed and qualified and is not currently being depreciated.