Balance Sheet Components

6 Months Ended

Jun. 30, 2019

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

3. BALANCE SHEET COMPONENTS

Property and Equipment

Property and equipment consist of the following (in thousands):

	As of June 30, 2019			As of December 31, 2018
Leasehold improvements	$	3,145		$	3,145
Research equipment		3,286			3,219
Furniture and fixtures		350			350
Computer equipment		214			214
Property and equipment, gross		6,995			6,928
Less: accumulated depreciation and amortization		(6,440	)		(6,324	)
Property and equipment, net	$	555		$	604

Depreciation and amortization expense related to property and equipment was$57,000 and $56,000 for the three months ended June 30, 2019 and 2018, respectively, and $117,000 and $112,000 for the six months ended June 30, 2019 and 2018, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	As of June 30, 2019		As of December 31, 2018
Accrued clinical trial cost	$	3,612	$	3,796
Accrued payroll and related benefits		265		236
Accrued consulting and legal		102		296
Accrued other		74		36
Accrued expenses	$	4,053	$	4,364