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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT
NOTE 7. PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost and consisted of the following at December 31 (in thousands):

20222021
Computer equipment$3,551 $3,181 
Technical equipment3,236 3,285 
Facilities3,663 3,675 
Instruments3,735 5,364 
Capital projects in progress114 683 
Total property and equipment$14,299 $16,188 
Accumulated depreciation(10,821)(10,799)
Net property and equipment$3,478 $5,389 

Depreciation expense for the years ended December 31, 2022, 2021 and 2020 was $1.7 million, $2.0 million and $2.4 million, respectively.
Instruments at cost and accumulated depreciation where the Company is the lessor under operating leases consisted of the following at December 31 (in thousands):

20222021
Instruments at cost under operating leases$2,585 $3,110 
Accumulated depreciation under operating leases(1,209)(1,165)
Net property and equipment under operating leases$1,376 $1,945