Property, plant and equipment consisted of the following:


	As of			As of
(In thousands)	June 30, 2026			December 31, 2025
Engineering and other equipment	$	134,820		$	131,665
Building		52,320			52,586
Computer hardware and software		118,929			109,703
Building and land improvements		43,126			43,271
Furniture and fixtures		16,765			19,287
Land		3,053			3,073
Total property, plant and equipment		369,013			359,585
Less: accumulated depreciation and amortization		(246,011	)		(235,201	)
Total property, plant and equipment, net	$	123,002		$	124,384

Long-lived assets used in operations are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the undiscounted cash flows estimated to be generated by the asset are less than the asset’s carrying value.

Depreciation and amortization expense was $8.1 million and $7.6 million for the three months ended June 30, 2026 and 2025, respectively, and $16.2 million and $14.5 million for the six months ended June 30, 2026 and 2025, respectively, which is recorded in cost of revenue, selling, general and administrative expenses and research and development expenses in the Condensed Consolidated Statements of Loss.

On December 31, 2025, the Company determined that it continued to meet the held for sale criteria pursuant to ASC 360, "Impairment and Disposal of Long-Live Assets" on a portion of the Company's property located at its Huntsville, Alabama campus and ceased recording depreciation on the assets. The Company continues to assess the probability that the sale of its headquarters in Huntsville will occur and has determined it is probable of occurring in the next twelve months.

The Company records assets held for sale at the lower of their carrying value or fair value. The total carrying value of assets held for sale was $11.9 million as of June 30, 2026 and December 31, 2025, respectively, and is separately recorded on the balance sheet.