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Balance Sheet Components
 3 Months Ended
Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Components Balance Sheet Components
Inventory
As of March 31, 2022, inventory consisted of finished goods of $13.9 million and work-in-progress of $0.8 million. As of December 31, 2021, inventory consisted of finished goods.
Property and Equipment, net:    
March 31, 2022December 31, 2021
 (in thousands)
Machinery and equipment
$11,209 $10,573 
Construction in progress
3,844 3,657 
Computer and office equipment
924 916 
Leasehold improvements
1,630 503 
Furniture and fixtures
309 309 
17,916 15,958 
Less: Accumulated depreciation and amortization
(7,640)(6,966)
$10,276 $8,992 
            
As of March 31, 2022, construction in progress pertains to cost of individual components of a custom instrument set used for surgical placement of the Company's products that have not yet been placed into service of $3.8 million. Depreciation expense was $0.7 million and $0.3 million for the three months ended March 31, 2022 and 2021, respectively.
Accrued Liabilities and Other:
March 31, 2022December 31, 2021
 (in thousands)
Accrued compensation and related expenses$7,250 $10,055 
    Accrued professional services 497 995 
Others1,422 1,303 
$9,169 $12,353 
Accounts Receivable and Allowance for Credit Losses:
The movement in the allowance for credit losses was as follows:
March 31, 2022December 31, 2021
 (in thousands)
Balance at beginning of year$264 $263 
Provision— 14 
Write-offs(6)(13)
Balance at end of year$258 $264