

	September 30, 2022		December 31, 2021
Computer equipment	$	1,383	$	1,380
Furniture and fixtures	1,012		783
Laboratory equipment	3,863		16,856

Leasehold improvements	1,997		2,205
Construction in process	1,240		415
Property, plant and equipment, gross	9,495		21,639
Less: accumulated depreciation	(2,798)		(2,255)
Total property, plant and equipment, net	$	6,697	$	19,384

During the second quarter of 2022, there was a significant and prolonged decline in the Company’s market capitalization driven by general economic conditions, including heightened inflation, rising interest rates and volatility in the capital markets, which indicated that recorded finite-lived assets may be impaired. As a result, the Company performed a quantitative impairment test in accordance with ASC 360 and determined that the carrying value of two asset groups within the Mission Solutions reporting unit were not recoverable based on entity-specific, undiscounted net cash flows. Accordingly, impairment expense was measured as the amount by which the carrying value of the asset groups exceeded their fair value as of June 30, 2022. The fair value of the two asset groups was determined using an income approach based on a discounted cash flow model. Fair value estimates result from a complex series of judgments about future events and uncertainties and rely heavily on estimates and assumptions that have been deemed reasonable by measurement as of the measurement date.