v3.26.1
Deferred Costs
6 Months Ended
Jun. 30, 2026
Deferred Costs  
Deferred Costs

Note 6 – Deferred Costs

A summary of the Company’s deferred costs activity in the accompanying unaudited condensed consolidated balance sheets as of June 30, 2026 and December 31, 2025, is as follows:

June 30, 

December 31, 

(in thousands)

2026

2025

Deferred costs at beginning of year

$

329

$

562

Capitalization

Labor and overhead allocations

175

484

Supplier and subcontractor costs

413

2,284

588

2,768

Amortization of deferred costs

(431)

(2,996)

Impairment of costs in excess of contractual value

(15)

(5)

Deferred costs at end of period

$

471

$

329