Property, Equipment and Software, net

3 Months Ended

Mar. 31, 2024

Property, Plant and Equipment [Abstract]

Property, Equipment and Software, net

Note 10 — Property, Equipment and Software, net

Property, equipment and software, net consists of the following (in thousands):

	Useful Life (Years)	March 31, 2024		December 31, 2023
Furniture and fixtures	5	$	128	$	128
Computer equipment	3	20		20
Leasehold improvements	15	36		36
Capitalized software	3	702		702
Property, equipment and software, gross		886		886
Less: accumulated depreciation and amortization		(357)		(287)
Total property, equipment and software, net		$	529	$	599

The following table summarizes depreciation and amortization expense related to property, equipment and software by line item for the three months ended March 31, 2024 and 2023 (in thousands):

	Three Months Ended  March 31,
	2024		2023
Cost of revenue	$	62	$	48
General and administrative	9		9
Total depreciation and amortization	$	71	$	57