Property, Plant and Equipment

6 Months Ended

Jun. 30, 2021

Property, Plant and Equipment [Abstract]

Property, plant and equipment consists of the following:


Dollars in thousands	June 30, 2021		December 31, 2020
Land	$	257	$	257
Building and improvements	11,660		11,660
Machinery and equipment	1,626		1,625
Computer hardware and software	304		300
Furniture and fixtures	74		74
Construction in progress	2,459		2,302
	16,380		16,218
Less accumulated depreciation and amortization	(452)		(87)
Property, plant and equipment, net	$	15,928	$	16,131

The Company recorded depreciation expense of $0.2 million and $1.0 million for the three months ended June 30, 2021, and 2020, respectively. The Company recorded depreciation expense of $0.4 million and $2.0 million for the six months ended June 30, 2021, and 2020, respectively.

For the three and six months ended June 30, 2021, there were no payroll costs capitalized as construction in progress. For the three and six months ended June 30, 2020, there was $0.2 million and $0.4 million of payroll costs, respectively, capitalized as construction in progress.

Teligent, Inc. 10-Q