Property and Equipment, net

12 Months Ended

Dec. 31, 2022

Property and Equipment, net

Property and Equipment, net

7. Property and Equipment, net

Property and equipment, net consists of the following:

	December 31,
	2022		2021
Computer and office equipment	$	239	$	239
Furniture and fixtures		330		330
Leasehold improvements		1,266		1,223
	$	1,835	$	1,792
Less accumulated depreciation and amortization		(1,409)		(1,161)
Property and equipment, net	$	426	$	631

Depreciation and amortization expense included in R&D expense and G&A expense was $248, $248 and $209 for the years ended December 31, 2022, 2021 and 2020, respectively.

During the year ended December 31, 2021, the Company sold laboratory equipment that was fully depreciated, which resulted in gains on sales of property and equipment of $70. There were no gains or losses on sales of property and equipment during the years ended December 31, 2022 and 2020.