PROPERTY AND EQUIPMENT, NET

6 Months Ended

Jun. 30, 2021

PROPERTY AND EQUIPMENT, NET

5. PROPERTY AND EQUIPMENT, NET

5.  PROPERTY AND EQUIPMENT, NET

Property and equipment consisted of the following:

	June 30,			December 31,
	2021			2020
Production and lab equipment	$	313		$	148
Tooling		-			81
Computer equipment		284			180
Furniture, fixtures and improvements		177			165
		774			574
Accumulated depreciation		(266	)		(217	)
Property and equipment, net	$	508		$	357

Depreciation expense was $66 and $122 for the three and six months ended June 30, 2021 and was $25 and $47 for the three and six months ended June 30, 2020, respectively.

As part of product line exit costs (see Note 1) unamortized production tooling costs of $106 were recorded during the quarter ended June 30, 2021.