Property, equipment and software, net consists of the following (in thousands):


	Useful Life (Years)	March 31, 2026		December 31, 2025
Furniture and fixtures	5	$	153	$	153
Computer equipment	3	20		20
Leasehold improvements	15	66		66
Capitalized software	3	751		751
Property, equipment and software, gross		990		990
Less: accumulated depreciation and amortization		(857)		(824)
Total property, equipment and software, net		$	133	$	166

The following table summarizes depreciation and amortization expense related to property, equipment and software by line item for the three months ended March 31, 2026 and 2025 (in thousands):


	Three Months Ended March 31,
		2026		2025
Cost of revenues		$	—	$	42
General and administrative		33		26
Total depreciation and amortization		$	33	$	68