Property and Equipment

12 Months Ended

Dec. 31, 2022

Property Plant And Equipment Net [Abstract]

Property and Equipment

Note 6. Property and Equipment

Property and equipment, net consisted of the following (in thousands):

	December 31,
	2022		2021
Lasers	$	—	$	3,086
Machinery and equipment		—		858
Computer hardware and software		—		353
Construction in progress		—		168
Leasehold improvements		—		145
Furniture and fixtures		—		48
Property and equipment, gross		—		4,658
Accumulated depreciation		—		(2,849	)
Property and equipment, net	$	—	$	1,809

Depreciation expense was $0.2 million and $1.0 million for the years ended December 31, 2022 and 2021, respectively. Due to the RIF and the Company’s decision to discontinue enrollment of patients in its clinical trial, the Company also suspended manufacturing activities in June 2022. The Company’s property and equipment was determined to be impaired, resulting in an impairment charge of $1.5 million which was based on the actual cash proceeds received in July 2022 upon the sale and disposal of its property and equipment. The impairment charge of $1.5 million is included in restructuring and impairment charges in the statement of operations for the year ended December 31, 2022. See Note 14. Restructuring and Impairment Charges.