Balance Sheet Components

3 Months Ended

Mar. 31, 2021

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Note 3.  BALANCE SHEET COMPONENTS

Property and Equipment

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

	As of March 31, 2021			As of December 31, 2020
Leasehold improvements	$	3,184		$	3,174
Research equipment		3,499			3,499
Furniture and fixtures		350			350
Computer equipment		273			273
Property and equipment, gross		7,306			7,296
Less: accumulated depreciation and amortization		(6,935	)		(6,880	)
Property and equipment, net	$	371		$	416

Depreciation expense related to property and equipment was$55,000 and $75,000 for the three months ended March 31, 2021 and 2020, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	As of March 31, 2021		As of December 31, 2020
Accrued clinical trial cost	$	689	$	987
Accrued payroll and related benefits		446		428
Accrued consulting and legal		59		225
Accrued interest		10		250
Accrued other		25		47
Accrued expenses	$	1,229	$	1,937