Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset, as follows:
Estimated Useful Life
Office furniture
3 to 7 years
Computer equipment3 years
Laboratory equipment
3 to 10 years
Leasehold improvements
Shorter of lease term or 10 years
Property and equipment, net consisted of the following:
(in thousands)December 31, 2025December 31, 2024
Leasehold improvements$228 $228 
Furniture and fixtures1,035 1,472 
Computer equipment134 286 
Software— 24 
Lab equipment17 669 
1,414 2,679 
Less: Accumulated depreciation(1,232)(1,903)
$182 $776 

Historical Timeline

Fiscal YearFiled
2025Mar 17, 2026Showing above
2024Mar 26, 2025
2023Mar 21, 2024
2022Mar 21, 2023
2021Mar 17, 2022
2020Mar 19, 2021
2019Mar 12, 2020
2018Mar 11, 2019

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.