Property and Equipment

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

Property and equipment are stated at cost and depreciated using the straight-line method over the estimated useful lives of the related assets and consist of the following (in thousands):

	At December 31,
	2022		2021
Equipment (useful life 3 - 15 years)	$	1,061	$	1,308
Tooling (useful life 2 - 5 years)	190		384
Vehicles (useful life 5 years)	—		83
Furniture and fixtures (useful life 5 years)	—		86
Computer software (useful life 3 years)	—		1,194
Leasehold improvements (the shorter of useful life or lease life)	141		169
Finance lease right-of-use asset	—		13
UV - Robots (useful life 5 years)	—		105
Construction in progress	—		135
Property and equipment at cost	1,392		3,477
Less: accumulated depreciation	(1,316)		(2,802)
Property and equipment, net	$	76	$	675

Depreciation expense was $0.2 million for both of the years ended December 31, 2022 and 2021. During the third quarter of 2022 it was determined that the mUVeTM ultraviolet-C light disinfection robots were no longer of use and the net book value of $76 thousand was recorded as a loss on impairment of fixed assets. During the fourth quarter, impairment charges totaling $258 thousand were recorded, which primarily relates to other assets disposed or otherwise abandoned following a review by management. Impairment charges were based on level 3 inputs, including estimated residual or sale value to market participants, in determining fair value. As impaired assets relate primarily to the Company and/or its discontinued products, management determined fair value was insignificant. For the year ended December 31, 2022, the Company recognized a loss of $334 thousand on the impairment of fixed assets. No such loss was recorded during the year ended December 31, 2021.