3. |
Balance Sheet Components |
Inventories (in thousands):
|
|
|
|
|
|
|
|
|
December 31, |
|
|
2022 |
|
2021 |
|
|
|
|
|
|
|
Raw materials |
|
$ |
3,043 |
|
$ |
2,057 |
Work in progress |
|
|
13 |
|
|
1,403 |
Finished goods |
|
|
4,014 |
|
|
1,320 |
Total inventories |
|
$ |
7,070 |
|
$ |
4,780 |
Property and equipment, net (in thousands):
|
|
|
|
|
|
|
|
|
December 31, |
|
|
2022 |
|
2021 |
|
|
|
|
|
|
|
Machinery and equipment |
|
$ |
691 |
|
$ |
965 |
Leasehold improvements |
|
|
127 |
|
|
40 |
Tooling |
|
|
11 |
|
|
11 |
Computer software |
|
|
— |
|
|
89 |
Furniture and fixtures |
|
|
— |
|
|
15 |
|
|
|
829 |
|
|
1,120 |
Less: Accumulated depreciation and amortization |
|
|
(655) |
|
|
(958) |
Property and equipment, net |
|
$ |
174 |
|
$ |
162 |
3. |
Balance Sheet Components, continued |
Depreciation and amortization expense for the years ended December 31, 2022 and 2021 was $122,000 and $79,000, respectively. The cost and accumulated depreciation of assets acquired under capital lease included in machinery and equipment in the above table as of December 31, 2022 were $72,000 and $56,000, respectively. The cost and accumulated depreciation of assets acquired under capital lease included in machinery and equipment in the above table as of December 31, 2021 were $72,000 and $32,000, respectively.
Accrued liabilities (in thousands):
|
|
|
|
|
|
|
|
|
December 31, |
|
|
2022 |
|
2021 |
|
|
|
|
|
|
|
Accrued vacation |
|
$ |
422 |
|
$ |
385 |
Accrued rebate |
|
|
215 |
|
|
356 |
Accrued audit fees |
|
|
179 |
|
|
191 |
Accrued lease liability, current portion |
|
|
169 |
|
|
— |
Accrued compensation |
|
|
136 |
|
|
231 |
Customer advance |
|
|
44 |
|
|
— |
Accrued legal fees |
|
|
43 |
|
|
— |
Accrued other |
|
|
424 |
|
|
253 |
Total accrued liabilities |
|
$ |
1,632 |
|
$ |
1,416 |
|