Financial Statement Details

3 Months Ended

Mar. 31, 2023

Financial Statement Details [Abstract]

Financial Statement Details [Text Block]

4. Financial Statement Details

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following (in thousands):

	March 31,		December 31,
	2023		2022
Prepaid expenses	$	1,224	$	780
ERC receivable		798		798
Prepaid insurance		567		567
Current deposits		364		442
Accrued interest receivable		124		112
Other		6		5
Total prepaid expenses and other current assets	$	3,083	$	2,704

For the year ended December 31, 2022, the Company recorded the $0.8 million receivable for the Employee Retention Credit (the "ERC"), after determining that the amount was both estimable and reasonably assured of collection.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	March 31,		December 31,
	2023		2022
Accrued payroll and benefits	$	1,554	$	2,961
Accrued clinical trial and contract expenses		4,849		3,562
Accrued professional services and expenses		348		385
Other accrued expenses		297		285
Total accrued expenses	$	7,048	$	7,193