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Balance Sheet Components
 9 Months Ended
Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Components Balance Sheet Components
Inventory
As of September 30, 2023, inventory consisted of finished goods of $20.4 million and work-in-progress of $1.9 million. As of December 31, 2022, inventory consisted of finished goods of $15.6 million and work-in-progress and components of $1.7 million.
Property and Equipment, net:    
September 30, 2023December 31, 2022
 (in thousands)
Surgical equipment and instrument trays$17,552 $13,092 
Machinery and equipment3,127 1,828 
Construction in progress
3,449 7,854 
Computer and office equipment
2,008 976 
Leasehold improvements
3,873 1,631 
Furniture and fixtures
390 390 
30,399 25,771 
Less: Accumulated depreciation and amortization
(13,912)(10,207)
$16,487 $15,564 
            
As of September 30, 2023, construction in progress pertains to the cost of individual components of an instrument tray used for surgical placement of the Company's products that have not yet been placed into service of $3.4 million and software costs of $0.1 million. Depreciation expense was $1.5 million and $0.9 million for the three months ended September 30, 2023 and 2022, respectively. Depreciation expense was $3.9 million and $2.4 million for the nine months ended September 30, 2023 and 2022, respectively.
Accrued Liabilities and Other:
September 30, 2023December 31, 2022
 (in thousands)
Accrued compensation and related expenses$10,208 $11,365 
Accrued royalty1,158 818 
    Accrued professional services 692 355 
Others1,491 973 
$13,549 $13,511 
Accounts Receivable and Allowance for Credit Losses:
The movement in the allowance for credit losses was as follows:
September 30, 2023December 31, 2022
 (in thousands)
Balance at beginning of period$400 $264 
Provision352 150 
Write-offs(2)(14)
Balance at end of period$750 $400