PROPERTY AND EQUIPMENT, NET

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

6. PROPERTY AND EQUIPMENT, NET

Property and equipment, net, are recorded at historical cost and consist of the following:

	September 30, 2022			December 31, 2021
Laboratory equipment	$	1,021		$	989
Research devices		1,588			1,422
Sales and marketing devices		524			669
Computer equipment		685			575
Construction in progress		345			341
Tooling		372			302
Trade show assets		253			293
Leased devices		453			396
Other		350			176
		5,591			5,163
Less: Accumulated depreciation and amortization		(2,143	)		(1,410	)
Property and equipment, net	$	3,448		$	3,753

Depreciation expense amounted to $238 and $754 for the three and nine months ended September 30, 2022, respectively. Depreciation expense amounted to $172 and $389 for the three and nine months ended September 30, 2021, respectively.