Property and equipment, net, consisted of the following at March 31, 2026 and December 31, 2025:


$ in thousands	Estimated Useful Lives	March 31, 2026		December 31, 2025
Plant infrastructure	10 years	$	1,522	$	1,522
Miners	3 years	30,339		31,535
Miner facility infrastructure	10 years	10,869		10,810
Land	N/A	538		538
Equipment	5 years	45		45
Software	3 years	206		—

Construction in process	N/A	122		328

		43,641		44,778
Less: Accumulated depreciation and amortization		(30,527)		(29,084)
		$	13,114	$	15,694

Total depreciation and amortization expense was $2.7 million and $3.1 million for the three months ended March 31, 2026 and 2025, respectively.

During the three months ended March 31, 2026, Greenidge sold miners with a carrying value of $0.09 million for proceeds of $0.03 million, resulting in a loss on the sale of assets of $0.06 million. During the three months ended March 31, 2025, Greenidge sold construction in process assets with a carrying value of $0.8 million for proceeds of $0.7 million, resulting in a loss on the sale of assets of $0.1 million.