Inventory consists of the following (in thousands):

Property and equipment are comprised of the following (in thousands):


	March 31,		December 31,
	2026		2025
Furniture and fixtures	$	874	$	857
Computer equipment and software		391	391
Laboratory and manufacturing equipment		2,506		2,418
Leasehold improvements		855	852
Construction in progress		186	218
Total Property and Equipment		4,812		4,736
Less: accumulated depreciation and amortization		2,886		2,706
Property and Equipment, Net	$	1,926	$	2,030

Depreciation and amortization expense was $0.2 million for both the three months ended March 31, 2026 and 2025.

Other non-current assets are comprised of the following (in thousands):


	March 31,			December 31,
	2026			2025
Recorders at customer locations	$	2,021		$	1,838
Less: accumulated depreciation of recorders at customer locations		(1,063	)		(1,033	)
Recorders at customer locations, net	958			805
Recorders and related components		1,627			1,141
Deferred debt financing cost		246		335
Other non-current assets		627			631
Total non-current assets	$	3,458		$	2,912

Recorder depreciation expense was $0.06 million and $0.09 million for the three months ended March 31, 2026 and 2025, respectively.

Accrued liabilities are comprised of the following (in thousands):


	March 31,		December 31,
	2026		2025
Accrued bonuses and payroll	$	2,090	$	6,082
Accrued commissions		3,029		4,048
Professional fees and other costs		6,486		1,994
Employee stock purchase plan liability		635		1,004
Other		321		1,200
Total	$	12,561	$	14,328