Equipment, Software and Leasehold Improvements

12 Months Ended

Dec. 31, 2022

Equipment, Software and Leasehold Improvements [Abstract]

Equipment, Software and Leasehold Improvements

10.  Equipment, Software and Leasehold Improvements

Equipment, software and leasehold improvements, net consist of the following:

(in thousands)	December 31,
	2022			2021
Computer and equipment	$	2,363		$	2,270
Software		2,291			2,150
Leasehold improvements		659			659
Furniture and fixtures		838			839
		6,151			5,918
Accumulated depreciation		(5,379	)		(5,079	)
Equipment, software and leasehold improvements, net	$	772		$	839

Depreciation expense was approximately $0.3 million for the years ended December 31, 2022 and 2021.

Capitalization of internal-use software costs of $0.1 million and $0.5 million related to the ongoing systems upgrade and implementation effort were recorded in software for the twelve months ended December 31, 2022 and 2021, respectively.