Inventory consists of the following (in thousands):


	September 30,		December 31,
	2026		2025
Component materials	$	5,021	$	4,985
Finished goods		1,934		2,303
Total	$	6,955	$	7,288

Property and equipment are comprised of the following (in thousands):


	September 30,		December 31,
	2026		2025
Furniture and fixtures	$	927	$	857
Computer equipment and software		391	391
Laboratory and manufacturing equipment		2,758		2,418
Leasehold improvements		855	852
Construction in progress		80	218
Total Property and Equipment		5,011		4,736
Less: accumulated depreciation and amortization		3,237		2,706
Property and Equipment, Net	$	1,774	$	2,030

Depreciation and amortization expense was $0.2 million and $0.3 million for the three months ended September 30, 2026 and 2025, respectively, and $0.5 million and $0.8 million for the nine months ended September 30, 2026 and 2025, respectively.

Other non-current assets are comprised of the following (in thousands):


	September 30,			December 31,
	2026			2025
Recorders at customer locations	$	2,241		$	1,838
Less: accumulated depreciation of recorders at customer locations		(1,098	)		(1,033	)
Recorders at customer locations, net		1,143		805
Recorders and related components		2,001			1,141
Deferred debt financing cost		381		335
Other non-current assets		615			631
Total other non-current assets	$	4,140		$	2,912

Recorder depreciation expense was $0.1 million for both the three months ended September 30, 2026 and 2025, and $0.2 million and $0.3 million for the nine months ended September 30, 2026 and 2025, respectively.

Accrued liabilities are comprised of the following (in thousands):


	September 30,		December 31,
	2026		2025
Accrued bonuses and payroll	$	5,756	$	6,082
Accrued commissions		4,629		4,048
Professional fees and other costs		2,469		1,994
Employee stock purchase plan liability		609		1,004
Other		596		1,200
Total	$	14,059	$	14,328