The following table summarizes the estimated useful lives used to depreciate property, plant, and equipment and assets:
Asset ClassificationUseful Life
Furniture and Equipment
4 – 7
La Porte Demonstration Facility7
Office Trailers
6
The following table summarizes the key classifications of property, plant, and equipment included in the consolidated balance sheets:
December 31,December 31,
$ in thousands20252024
La Porte Demonstration Facility$13,484 $122,845 
Furniture and equipment132 1,069 
Assets acquired under finance lease45 349 
Construction-in-progress20,062 48,438 
Total property, plant, and equipment, gross33,723 172,701 
Accumulated depreciation and amortization (1)
(965)(21,231)
Total property, plant, and equipment, net$32,758 $151,470 
___________
(1) As of December 31, 2025 and December 31, 2024, $3 thousand and $18 thousand, respectively, of accumulated depreciation and amortization is related to amortization of the finance lease right-of-use assets.
The following table presents the Company’s depreciation and amortization expense for the following periods:
Year Ended December 31,
$ in thousands20252024
Depreciation and amortization expense
$13,468 $14,085 

Historical Timeline

Fiscal YearFiled
2025Mar 9, 2026Showing above
2024Mar 10, 2025
2023Mar 11, 2024

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.