v3.22.1
Property, Plant and Equipment, net
9 Months Ended
Sep. 30, 2021
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment, net Property, Plant and Equipment, net
The property, plant and equipment, net balances were as follows:
  Successor
  September 30,
2021
December 31,
2020
Computer equipment
$ 1,206  $ 739 
Furniture and fixtures
555  442 
Laboratory equipment
2,242  1,357 
Software
—  359 
Leasehold improvements
1,560  672 
Construction in process 628  — 
Less: accumulated depreciation
(1,361) (307)
Total property, plant and equipment, net
$ 4,830  $ 3,262 
The table below presents the depreciation expense related to property, plant and equipment for the following periods:
  Successor Predecessor
  Three Months Ended September 30, 2021 Three Months Ended September 30, 2020 Nine Months Ended September 30, 2021 Period from February 10, 2020 to September 30, 2020 Period from January 1, 2020 to June 21, 2020
Depreciation expense
$ 272  $ 97  $ 1,081  $ 138  $ 59 

The Company occasionally designs and builds its own machinery. The cost of these projects, including direct material and labor, and other indirect costs attributable to the construction, are capitalized as construction in progress. No provision for depreciation is made on construction in progress until the related assets are completed and placed in service.