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Balance Sheet Components
 9 Months Ended
Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Components Balance Sheet Components
Inventory
As of September 30, 2022, inventory consisted of finished goods of $16.1 million and work-in-progress of $0.8 million. As of December 31, 2021, inventory consisted of finished goods.
Property and Equipment, net:    
September 30, 2022December 31, 2021
 (in thousands)
Machinery and equipment
$14,159 $10,573 
Construction in progress
6,573 3,657 
Computer and office equipment
980 916 
Leasehold improvements
1,631 503 
Furniture and fixtures
303 309 
23,646 15,958 
Less: Accumulated depreciation and amortization
(9,197)(6,966)
$14,449 $8,992 
            
As of September 30, 2022, construction in progress pertains to the 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 $3.7 million and construction costs related to the new lease in Santa Clara and software costs of $2.9 million. Depreciation expense was $0.9 million and $0.6 million for the three months ended September 30, 2022 and 2021, respectively, and $2.4 million and $1.4 million for the nine months ended September 30, 2022 and 2021, respectively.
Accrued Liabilities and Other:
September 30, 2022December 31, 2021
 (in thousands)
Accrued compensation and related expenses$9,367 $10,055 
    Accrued professional services 431 995 
Others1,358 1,303 
$11,156 $12,353 
Accounts Receivable and Allowance for Credit Losses:
The movement in the allowance for credit losses was as follows:
September 30, 2022December 31, 2021
 (in thousands)
Balance at beginning of year$264 $263 
Provision50 14 
Write-offs(9)(13)
Balance at end of year$305 $264