Property and Equipment

9 Months Ended

12 Months Ended

Sep. 30, 2020

Dec. 31, 2019

EOS ENERGY STORAGE, LLC [Member]

Property and Equipment

4. Property and Equipment

As of September30, 2020 and December31, 2019, property and equipment consisted of the following:

	2020			2019			Useful lives
Equipment	$	7,039		$	5,910		5 – 10 years
Capital lease		201			201		5 years
Furniture		176			125		5 – 10 years
Leasehold Improvements		2,732			2,732		Lesser of useful life/remaining lease
Tooling		588			150		2 – 3 years
Total		10,736			9,118
Less: Accumulated Depreciation and Amortization		(4,919	)		(3,802	)
	$	5,817		$	5,316

Depreciation and amortization expense related to property and equipment was $1,112 and $1,740 during the nine months ended September30, 2020 and 2019, respectively.

4. Property and Equipment

As of December31, 2019 and 2018, property and equipment consisted of the following:

	2019			2018			Useful lives
Equipment	$	5,910		$	9,438		5 – 10 years
Capital lease		201			225		5 years
Furniture		125			186		5 – 10 years
Leasehold Improvements		2,732			3,130		Lesser of useful life/remaining lease
Construction in progress		—			50
Tooling		150			907		2 – 3 years
Total		9,118			13,936
Less: Accumulated Depreciation and Amortization		(3,802	)		(7,394	)
	$	5,316		$	6,542

Depreciation and amortization expense related to property and equipment was $2,083 and $2,417, during the years ended December31, 2019 and 2018, respectively.