PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Presented in the table below are the major classes of property, plant and equipment by category as of the below dates:


	As of September 30, 2021
(in thousands)	Cost		Accumulated Depreciation		Net Book Value
Building	$	12,029	$	618	$	11,411
Machinery and equipment	18,569		3,645		14,924
Fixtures and Furnishings	104		34		70
Land improvements	150		10		140
Land	1,150		—		1,150
Construction in process	161,527		—		161,527
Total property, plant and equipment	$	193,529	$	4,307	$	189,222


	As of December 31, 2020
(in thousands)	Cost		Accumulated Depreciation		Net Book Value
Building	$	12,029	$	387	$	11,642
Machinery and equipment	15,982		2,388		13,594
Fixtures and Furnishings	104		22		82
Land improvements	150		3		147
Land	1,150		—		1,150
Construction in process	47,452		—		47,452
Total property, plant and equipment	$	76,867	$	2,800	$	74,067

Depreciation expense is recorded within operating costs in the condensed consolidated statements of comprehensive loss and amounted to $1.5 million and $1.4 million for the nine months ended September 30, 2021 and 2020, respectively, and $522 thousand and $475 thousand for the three months ended September 30, 2021 and 2020, respectively.