Property, plant and equipment, net

12 Months Ended

Mar. 31, 2020

Property, plant and equipment, net

Property, plant and equipment, net

5.            Property, plant and equipment, net

Property, plant and equipment, net consisted of the following:

	March 31,
	2020		2019
Construction in progress	$	1,217	$	124
Plant and laboratory equipment		3,669		584
Leasehold improvements		532		154
Computer equipment		1,658		138
Office equipment		721		49
Build-to-suit lease asset		—		11,514
		7,797		12,563
Less: Accumulated depreciation and amortization		(937)		(404)
	$	6,860	$	12,159

Depreciation and amortization expense was $533, $148 and $109 for the years ended March 31, 2020, 2019 and 2018, respectively, and recorded within research and development and general and administrative expenses in the consolidated statement of operations.

Build-to-suit lease asset, as of March 31, 2019, included $11,514 capitalized in connection with the Company’s build-to-suit lease accounting. Upon transition to ASC 842, the Company determined that it did not control the build-to-suit lease asset and the arrangement has been accounted for under ASC 842 guidance. Upon the adoption of ASC 842, the Company derecognized $11,514 of construction in progress and $6,561 of financing obligations and recorded long term prepaid rent of $5,006 on the consolidated balance sheet (see Note 12).