Balance Sheet Components

9 Months Ended

Sep. 30, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Balance Sheet Components

Balance Sheet Components

Inventory

As of September 30, 2020 and December 31, 2019, inventory consisted entirely of finished goods.

Property and Equipment, net:

	September 30, 2020		December 31, 2019
	(in thousands)
Machinery and equipment	$	5,927	$	4,613
Construction in progress	1,731		1,854
Computer and office equipment	670		598
Leasehold improvements	503		497
Furniture and fixtures	229		187
	9,060		7,749
Less: Accumulated depreciation and amortization	(4,581)		(3,795)
	$	4,479	$	3,954

Construction in progress pertains to cost of individual components of a custom instrument set used for surgical placement of iFuse implants that have not yet been placed into service. Depreciation expense was $0.3 million and $0.2 million for the three months ended September 30, 2020 and 2019, respectively, and $0.8 million and $0.6 million for the nine months ended September 30, 2020 and 2019, respectively.

Accrued Liabilities and Other:

	September 30, 2020		December 31, 2019
	(in thousands)
Accrued compensation and related expenses	$	7,754	$	7,274
Accrued litigation expense	—		3,200
Accrued professional services	377		392
Others	588		739
	$	8,719	$	11,605