Estimated useful lives are as follows:
Property and equipmentEstimate useful life in years
Computer equipment
3
Furniture and fixtures
7
Leasehold improvements
5 or lease term
Office equipment
5-10
Software
3-5
The property and equipment and accumulated depreciation balances are as follows:
December 31, 2025December 31, 2024
Computer equipment
$1,957 $1,564 
Furniture and fixtures
975 937 
Leasehold improvements
813 714 
Office equipment
180 180 
Software
60 60 
Total cost
3,985 3,455 
Less: accumulated depreciation
(2,423)(1,889)
Property and equipment, net
$1,562 $1,566 

The table below presents depreciation expense related to property and equipment for the following periods:
Years Ended December 31,
202520242023
Depreciation expense on property and equipment$534 $540 $428 

Historical Timeline

Fiscal YearFiled
2025Mar 2, 2026Showing above
2024Mar 25, 2025
2023Mar 15, 2024
2022Mar 31, 2023
2021Mar 31, 2022

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.