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PROPERTY AND EQUIPMENT, NET
12 Months Ended
Dec. 31, 2021
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT, NET PROPERTY AND EQUIPMENT, NET
Property and equipment consist of the following:
December 31,
 20212020
Building
$3,409 $3,409 
Machinery and equipment
15,552 17,211 
Furniture and fixtures
1,202 881 
Leasehold improvements
27,158 22,310 
$47,321 $43,811 
Accumulated depreciation
(13,829)(10,551)
Construction-in-process
2,593 6,103 
Total property and equipment, net
$36,085 $39,363 
Depreciation expense for the years ended December 31, 2021 and December 31, 2020, was $7,481 and $4,839, respectively, of which $4,503 and $3,661, respectively, was recorded in Selling, general, and administrative expense in the consolidated statements of operations and comprehensive loss. For the years ended December 31, 2021 and December 31, 2020, depreciation expense of $2,978 and $1,178, respectively, was recorded in Cost of goods sold in the consolidated statements of operations and comprehensive loss.
During the year ended December 31, 2021, an impairment loss of $1,921 was recorded related to property and equipment. The impairment resulted from the Company's decision to exit a third-party farming operator relationship.