BIOLASE, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Property, Plant and Equipment

Property, Plant and Equipment

3 Months Ended

Mar. 31, 2012

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

NOTE 5 – PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment, net is comprised of the following (in thousands):


	March 31, 2012			December 31, 2011
Land	$	254		$	247
Building		326			317
Leasehold improvements		957			957
Equipment and computers		5,849			5,729
Furniture and fixtures		1,042			1,036
Construction in progress		169			26

		8,597			8,312
Accumulated depreciation and amortization		(7,259	)		(7,164	)

Property, plant and equipment, net	$	1,338		$	1,148

Depreciation and amortization expense related to property, plant, and equipment totaled $92,000 and $195,000 for the three months ended March 31, 2012 and 2011, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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