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Balance Sheet Components
12 Months Ended
Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Components Balance Sheet Components
Inventory
As of December 31, 2022, inventory consisted of finished goods of $15.6 million and work-in-progress and components of $1.7 million. As of December 31, 2021, inventory consisted of finished goods.
Property and Equipment, net:
December 31, 2022December 31, 2021
(in thousands)
Machinery and equipment
$14,920 $10,573 
Construction in progress
7,854 3,657 
Computer and office equipment
976 916 
Leasehold improvements
1,631 503 
Furniture and fixtures
390 309 
25,771 15,958 
Less: Accumulated depreciation and amortization
(10,207)(6,966)
$15,564 $8,992 
As of December 31, 2022, construction in progress pertains to 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 $5.0 million and construction costs related to the lease in Santa Clara and software costs of $2.9 million. Depreciation expense was $3.4 million and $2.1 million for the years ended December 31, 2022 and 2021, respectively.
Accrued Liabilities and Other:
December 31, 2022December 31, 2021
 (in thousands)
Accrued compensation and related expenses
$11,365 $10,055 
Accrued professional services
355 995 
Others
1,791 1,303 
$13,511 $12,353