Balance Sheet Components

12 Months Ended

Dec. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Balance Sheet Components

Balance Sheet Components

Inventory

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

Property and Equipment, net:

	December 31, 2020		December 31, 2019
	(in thousands)
Machinery and equipment	$	6,342	$	4,613
Construction in progress	1,692		1,854
Computer and office equipment	714		598
Leasehold improvements	503		497
Furniture and fixtures	233		187
	9,484		7,749
Less: Accumulated depreciation and amortization	(4,957)		(3,795)
	$	4,527	$	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 $1.1 million and $0.8 million for the years ended December 31, 2020 and 2019, respectively.

Accrued Liabilities and Other:

	December 31, 2020		December 31, 2019
	(in thousands)
Accrued compensation and related expenses	$	9,175	$	7,274
Accrued litigation expense	—		3,200
Accrued professional services	511		392
Others	513		739
	$	10,199	$	11,605