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Property, Plant, and Equipment
9 Months Ended
Sep. 30, 2021
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Property, Plant and Equipment Property, plant and equipment consisted of the following (in thousands):
Estimated Useful Lives (Years)September 30,December 31,
20212020
LandN/A$1,340 $1,340 
Buildings and land improvements
15-39
2,486 2,486 
Manufacturing equipment713,791 13,261 
Furniture, fixtures and equipment
5-7
477 443 
Vehicles5161 140 
Hardware and software
3-5
1,603 887 
Machinery in progress951 — 
Total20,809 18,557 
Less: accumulated depreciation(10,607)(8,783)
Property, plant and equipment, net$10,202 $9,774 


Depreciation expense was $0.6 million and $0.6 million for the three months ended September 30, 2021 and 2020, respectively, of which $0.5 million and $0.5 million, respectively, has been allocated to cost of revenue and $0.1 million and $0.1 million, respectively, is included in depreciation and amortization in the accompanying condensed consolidated statements of operations for the three months ended September 30, 2021 and 2020.
Depreciation expense was $1.8 million and $1.8 million for the nine months ended September 30, 2021 and 2020, respectively, of which $1.5 million and $1.5 million, respectively, has been allocated to cost of revenue and $0.3 million and $0.3 million, respectively, is included in depreciation and amortization in the accompanying consolidated statements of operations for the nine months ended September 30, 2021 and 2020.