SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2026

The estimated useful lives of assets are as follows:


Computers, office equipment and hardware						3 – 5 years
Furniture and fixtures						7 years
Machinery and equipment						7 years
Leasehold improvements						Shorter of the lease term (including estimated renewals) or the estimated useful lives of the improvement

The Company's major classes of property, plant and equipment are as follows:


	As of
(in thousands)	March 31, 2026		December 31, 2025

Computers, office equipment and hardware	41		42
Furniture and fixtures	47		47
Machinery and equipment	44		44
Property, plant and equipment	132		133
Less: accumulated depreciation	75		71
Property, plant and equipment, net	$	57	$	62