Property, plant and equipment, net
 9 Months Ended
Dec. 31, 2019
Property, plant and equipment, net  
Property, plant and equipment, net

5.           Property, plant and equipment, net

 

 

 

 

 

 

 

 

 

 

December 31, 

 

March 31,

 

    

2019

    

2019

Construction in progress

 

$

726

 

$

124

Plant and laboratory equipment

 

 

3,453

 

 

584

Leasehold improvements

 

 

368

 

 

154

Computer equipment

 

 

981

 

 

138

Office equipment

 

 

721

 

 

49

Build-to-suit lease asset

 

 

 —

 

 

11,514

 

 

 

6,249

 

 

12,563

Less: Accumulated depreciation and amortization

 

 

(595)

 

 

(404)

 

 

$

5,654

 

$

12,159

 

Depreciation and amortization expense was $107 and $191 for the three and nine months ended December 31, 2019, respectively, and $37 and $106 for the three and nine months ended December 31, 2018, respectively.

Build-to-suit lease asset, as of March 31, 2019, included $11,514 capitalized in connection with the Company's build-to-suit lease accounting. Upon transition to ASC 842, the Company determined that it did not control the build-to-suit lease asset and the arrangement has been accounted for under ASC 842 guidance. Upon the adoption of ASC 842, the Company derecognized $11,514 of construction in progress and $6,561 of financing obligations and recorded long term prepaid rent of $5,006 on the consolidated balance sheet (see Note 12).