The components of the Company’s property and equipment, net as of December 31, 2025 and 2024 were as follows:

 

 

Year Ended December 31,

 

 

2025

 

 

2024

 

Developed software

 

$

22,535

 

 

$

18,141

 

Computer equipment

 

 

3,798

 

 

 

2,360

 

System consulting

 

 

141

 

 

 

141

 

Furniture and fixtures

 

 

53

 

 

 

53

 

Leasehold improvements

 

 

7

 

 

 

1

 

Property and equipment

 

 

26,534

 

 

 

20,696

 

Accumulated depreciation and amortization

 

 

(18,345

)

 

 

(13,272

)

Total property and equipment, net

 

$

8,189

 

 

$

7,424

 

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.