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Equipment, Software and Leasehold Improvements
12 Months Ended
Dec. 31, 2023
Equipment, Software and Leasehold Improvements [Abstract]  
Equipment, Software and Leasehold Improvements
9.  Equipment, Software and Leasehold Improvements

Equipment, software and leasehold improvements, net consist of the following:

(in thousands)
 
December 31,
 
   
2023
   
2022
 
Computer and equipment
 
$
2,381
   
$
2,363
 
Software
   
2,292
     
2,291
 
Leasehold improvements
   
805
     
659
 
Furniture and fixtures
   
840
     
838
 
     
6,318
     
6,151
 
Accumulated depreciation
   
(5,564
)
   
(5,379
)
Equipment, software and leasehold improvements, net
 
$
754
   
$
772
 

Depreciation expense was approximately $0.2 and $0.3 million for the years ended December 31, 2023 and 2022, respectively.

Capitalization of internal-use software costs of $0.1 million related to the ongoing systems upgrade and implementation effort were recorded in software for the year ended December 31, 2022. There were no capitalized internal-use software costs during the year ended December 31, 2023.