Balance Sheet Components

12 Months Ended

Dec. 31, 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 December 31, 2019			As of December 31, 2018
Leasehold improvements	$	3,161		$	3,145
Research equipment		3,442			3,219
Furniture and fixtures		350			350
Computer equipment		214			214
Property and equipment, gross		7,167			6,928
Less: accumulated depreciation and amortization		(6,573	)		(6,324	)
Property and equipment, net	$	594		$	604

Depreciation and amortization expense related to property and equipment was $249,000 and $223,000 for the years ended December 31, 2019 and 2018, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	As of December 31, 2019		As of December 31, 2018
Accrued clinical trial cost	$	3,252	$	3,796
Accrued payroll and related benefits		79		296
Accrued consulting and legal		262		236
Accrued other		77		36
Accrued expenses	$	3,670	$	4,364