Property Plant and Equipment

3 Months Ended

Mar. 31, 2020

Property Plant And Equipment [Abstract]

Property, Plant and Equipment

6. Property, Plant and Equipment

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

	March 31,			December 31,
	2020			2019
Furniture and fixtures	$	1,611		$	1,611
Computer equipment and software		345			289
Manufacturing equipment		439			416
Leasehold improvements		4,264			3,955
Total property and equipment, at cost		6,659			6,271
Less accumulated depreciation and amortization		(1,222	)		(1,010	)
Total property and equipment, net	$	5,437		$	5,261

We recorded depreciation expense of $0.2 million for each of the three months ended March 31, 2020 and 2019. As part of the operating lease for our corporate headquarters, the landlord provided a tenant improvement allowance of $3.6 million, which is included in leasehold improvements.