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Property, Plant and Equipment
9 Months Ended 12 Months Ended
Sep. 30, 2020
Dec. 31, 2019
Property, Plant and Equipment [Abstract]    
Property, Plant and Equipment
4.

Property, Plant and Equipment

Property, plant and equipment consisted of the following at (in thousands):

 

     Estimated Useful
Lives (Years)
     December 31,
2019
     September 30,
2020
(unaudited)
 

Land

     N/A      $ 1,340      $ 1,340  

Buildings and land improvements

     15-39        2,464        2,487  

Manufacturing equipment

     7        12,631        13,002  

Furniture, fixtures and equipment

     5-7        277        287  

Vehicles

     5        140        140  

Hardware and software

     3-5        398        589  
     

 

 

    

 

 

 
        17,250        17,845  

Less: accumulated depreciation

        (6,590      (8,225
     

 

 

    

 

 

 

Total

      $ 10,660      $ 9,620  
     

 

 

    

 

 

 

Depreciation expense was $1.6 million and $1.7 million, respectively, for the nine months ended September 30, 2019 and 2020, of which $1.4 million and $1.5 million, respectively, has been allocated to cost of revenue and $0.2 million and $0.2 million, respectively, is included in depreciation and amortization in the accompanying consolidated statements of operations for the nine months ended September 30, 2019 and 2020.

4.

Property, Plant and Equipment

Property, plant and equipment consisted of the following at December 31, (in thousands):

 

     Estimated Useful
Lives (Years)
     2018      2019  

Land

     N/A      $ 1,340      $ 1,340  

Buildings and land improvements

     15-39        2,448        2,464  

Manufacturing equipment

     7        10,954        12,631  

Furniture, fixtures and equipment

     5-7        332        277  

Vehicles

     5        123        140  

Hardware and software

     3-5        358        398  
     

 

 

    

 

 

 
        15,555        17,250  

Less: accumulated depreciation

        (4,526      (6,590
     

 

 

    

 

 

 

Total

      $ 11,029      $ 10,660  
     

 

 

    

 

 

 

Depreciation expense was $1.9 million and $2.1 million, respectively, for the years ended December 31, 2018 and 2019, of which $1.7 million and $1.8 million, respectively, has been allocated to cost of revenue and $0.2 million and $0.3 million, respectively, is included in depreciation and amortization in the accompanying consolidated statements of operations for the years ended December 31, 2018 and 2019.