Note 6 - Property and Equipment, Net

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

6. Property and Equipment, Net

Property and equipment, net, consists of the following:

	September 30,			December 31,
	2021			2020
	(in thousands)
Computer equipment	$	5,020		$	4,030
Leasehold improvements		2,700			2,633
Furniture and fixtures		880			887
Building		774			766
Office equipment		385			384
Software		374			245
		10,133			8,945
Less accumulated depreciation and amortization		(6,881	)		(6,282	)
	$	3,252		$	2,663

Accumulated depreciation and amortization includes the amortization expense relating to assets acquired under capital leases. Depreciation and amortization expense was $0.3 million and $0.9 million for the three and nine months ended September 30, 2021, respectively, and $0.3 million and $0.8 million for the three and nine months ended September 30, 2020, respectively. The Company evaluates the portion of depreciation and amortization expense attributable to cost of revenue based on organizational headcount directly attributable to the generation of revenue. Based on this evaluation, the Company has determined that depreciation and amortization attributable to cost of revenue is not material; therefore, the full expense has been recorded in operating expenses in the unaudited condensed consolidated statements of operations.