Property and Equipment, Net

9 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

Property and Equipment, Net

(8) Property and Equipment, Net

Property and equipment, net are as follows (in thousands):

	September 30, 2024			December 31, 2023
Equipment	$	7,120		$	6,858
Computer equipment		1,234			1,330
Computer software		361			230
Leasehold improvements		4,382			4,347
Surgical instruments		17,275			14,648
Assets not yet in service		905			959
Total cost		31,277			28,372
Less: accumulated depreciation		(20,993	)		(19,680	)
Property and equipment, net	$	10,284		$	8,692

Depreciation expense related to property and equipment, including property under finance leases, for the three months ended September 30, 2024 and 2023 was $0.7 million and $0.5 million, respectively, and $1.8 million and $1.2 million for the nine months ended September 30, 2024 and 2023, respectively.