Property Plant and Equipment

9 Months Ended

Sep. 30, 2019

Property Plant And Equipment [Abstract]

Property, Plant and Equipment

4. Property, Plant and Equipment

The following table presents property and equipment, at cost, and related accumulated depreciation (in thousands):

	September 30,			December 31,
	2019			2018
Furniture and fixtures	$	1,611		$	1,611
Computer equipment and software		140			102
Manufacturing equipment		386			—
Leasehold improvements		3,955			4,213
Total property and equipment, at cost		6,092			5,926
Less accumulated depreciation and amortization		(815	)		(230	)
Total property and equipment, net	$	5,277		$	5,696

Total depreciation expense amounted to $0.2 million and $0.6 million for the three and nine months ended September 30, 2019, respectively. Total depreciation expense was nominal for each of the three and nine months ended September 30, 2018. As part of the operating lease for our corporate headquarters, the landlord provided a tenant improvement allowance of $3.6 million, which we utilized to construct leasehold improvements.