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Balance Sheet Components
9 Months Ended
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Components Balance Sheet Components
Inventory
As of September 30, 2021 and December 31, 2020, inventory consisted entirely of finished goods.
Property and Equipment, net:    
September 30, 2021December 31, 2020
 (in thousands)
Machinery and equipment
$9,650 $6,342 
Construction in progress
2,906 1,692 
Computer and office equipment
878 714 
Leasehold improvements
503 503 
Furniture and fixtures
310 233 
14,247 9,484 
Less: Accumulated depreciation and amortization
(6,334)(4,957)
$7,913 $4,527 
            
Construction in progress consists of cost of individual components of a custom instrument set used for surgical placement of the Company’s products that have not yet been placed into service of $2.8 million and construction costs related to the new lease in Santa Clara of $0.1 million. Depreciation expense was $0.6 million and $0.3 million for the three months ended September 30, 2021 and 2020, respectively, and $1.4 million and $0.8 million for the nine months ended September 30, 2021 and 2020, respectively.
Accrued Liabilities and Other:
September 30, 2021December 31, 2020
 (in thousands)
Accrued compensation and related expenses$8,501 $9,175 
    Accrued professional services 719 511 
Others1,205 513 
$10,425 $10,199