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Property and Equipment, Net
9 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
Property and Equipment, Net Property and Equipment, Net
Property and equipment, net, consists of the following (in thousands):
 September 30, 2022December 31, 2021
Machinery and equipment$1,380 $1,174 
Furniture and fixtures451 307 
IT hardware and software4,693 3,778 
Leasehold improvements90 20 
Construction in progress230,979 81,160 
Total property and equipment237,593 86,439 
Less: Accumulated depreciation and amortization(2,008)(796)
Property and equipment, net$235,585 $85,643 
Construction in progress primarily consists of capitalized tooling costs. As of September 30, 2022, accounts payable and accrued expenses includes acquired property and equipment of $29.3 million compared to $35.4 million as of December 31, 2021, which is excluded from net cash used in investing activities as reported in the condensed consolidated statement of cash flows for the nine-months ended September 30, 2022.