Property, plant and equipment, net, consist of the following (in thousands):


	March 31,			December 31,
	2024			2023
Computer equipment and software	$	1,501		$	1,477
Furniture and fixtures		1,094			1,089
Leasehold improvements		140			139
Equipment		1,487			1,487
Total property, plant and equipment, gross		4,222			4,192
Less: accumulated depreciation and amortization		(2,260	)		(2,046	)
Total property, plant and equipment, net	$	1,962		$	2,146

Depreciation and amortization expense for each of the three months ended March 31, 2024 and 2023 was approximately $0.2 million and $0.1 million, respectively. No property, plant or equipment was disposed of during the three months ended March 31, 2024 or the year ended December 31, 2023.

Accrued expenses consist of the following (in thousands):


	March 31,		December 31,
	2024		2023
Accrued compensation expenses	$	10,057	$	13,318
Accrued professional & consulting expenses		1,830		1,771
Accrued research and development expenses		405		1,009
Accrued sales discounts and allowances		3,352		982
Accrued other		897		117
Total accrued expenses	$	16,541	$	17,197

Inventory consist of the following (in thousands):


	March 31,		December 31,
	2024		2023
Finished goods	$	818	$	647
Raw materials		640		561
Total inventory, current		1,458		1,208
Raw materials, noncurrent		8,400		8,234
Total inventory	$	9,858	$	9,442

Raw materials consist of materials, including active pharmaceutical ingredients, to be consumed in the production of inventory related to FDA approved products. Inventory that is used for clinical development purposes is expensed to research and development expense when consumed. Inventory, noncurrent includes inventory expected to remain on-hand beyond one year from the balance sheet date presented.