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Balance Sheet Components
3 Months Ended
Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Components Balance Sheet Components
Inventory
As of March 31, 2021 and December 31, 2020, inventory consisted entirely of finished goods.
Property and Equipment, net:
March 31, 2021December 31, 2020
 (in thousands)
Machinery and equipment
$7,371 $6,342 
Construction in progress
3,707 1,692 
Computer and office equipment
730 714 
Leasehold improvements
503 503 
Furniture and fixtures
231 233 
12,542 9,484 
Less: Accumulated depreciation and amortization
(5,257)(4,957)
$7,285 $4,527 
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 March 31, 2021 and 2020, respectively.
Accrued Liabilities and Other:
March 31, 2021December 31, 2020
 (in thousands)
Accrued compensation and related expenses$7,049 $9,175 
    Accrued professional services 392 511 
Others1,084 513 
$8,525 $10,199