ACCOUNTS PAYABLE AND ACCRUED EXPENSE

3 Months Ended

Mar. 31, 2021

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSE

7. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

The following table presents the major components of accounts payable and accrued expenses (in thousands):

	March 31, 2021		December 31, 2020
Accounts payable	$	339	$	1,193
Salaries and other compensation		1,519		1,129
Legal and accounting		377		241
Accrued severance		83		330
Benefit plan accrual		700		659
Accrued offering costs		500		–
Other		777		596
Total accounts payable and accrued expenses	$	4,295	$	4,148

Accrued severance as of March 31, 2021 and December 31, 2020 consists of accrued compensation owed to Dr. Denver Lough, a former officer and director, under a settlement terms agreement dated August 21, 2019 (Note 14).