| Other Financial Information |
Other Financial Information Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following (in thousands): | | | | | | | | | | | | | | | | | | | September 30, 2024 | | December 31, 2023 | | | Diagnostic testing supplies | | $ | 2,934 | | | $ | 2,871 | | | | Prepaid product royalties | | 32 | | | 35 | | | | Prepaid maintenance and insurance contracts | | 1,169 | | | 1,860 | | | | Other prepaid expenses and other current assets | | — | | | 31 | | | | Prepaid expenses and other current assets | | $ | 4,135 | | | $ | 4,797 | | |
Property and Equipment Property and equipment consist of the following (in thousands): | | | | | | | | | | | | | | | | | | | September 30, 2024 | | December 31, 2023 | | | Furniture and fixtures | | $ | 98 | | | $ | 98 | | | | Laboratory equipment | | 4,209 | | | 5,312 | | | | Computer equipment and software | | 2,113 | | | 2,185 | | | | Leasehold improvements | | 3,089 | | | 3,316 | | | | Construction in progress | | 945 | | | 59 | | | | Total property and equipment | | 10,454 | | | 10,970 | | | | Less: accumulated depreciation and amortization | | (5,599) | | | (5,769) | | | | Property and equipment, net | | $ | 4,855 | | | $ | 5,201 | | |
Depreciation and amortization expense for the three months ended September 30, 2024 and 2023 was approximately $0.4 million and $0.6 million, respectively. For the nine months ended September 30, 2024 and 2023, depreciation and amortization expense was approximately $1.3 million and $1.7 million, respectively. Accrued and Other Current Liabilities Accrued and other current liabilities consist of the following (in thousands): | | | | | | | | | | | | | | | | | | | September 30, 2024 | | December 31, 2023 | | | Accrued payroll and related expenses | | $ | 4,413 | | | $ | 4,738 | | | | | | | | | | Accrued purchases of goods and services | | 547 | | | 720 | | | | | | | | | | | | | | | | Finance lease obligations, current portion | | 283 | | | 490 | | | | | | | | | | Refund liability | | 266 | | | 302 | | | | Other accrued liabilities | | 668 | | | 1,281 | | | | Accrued and other current liabilities | | $ | 6,177 | | | $ | 7,531 | | |
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