Property and Equipment

12 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

Property and equipment consists of the following:

		As of December 31,
	Useful Life (in years)	2020			2019
Computer equipment	5	$	34		$	-
Furniture, fixtures and other	5		21			21
Laboratory equipment	7		601			446
Leasehold improvements	Over the shorter of the useful life or the lease term		200			-
Property and equipment not yet placed into service			503			8
Total property and equipment, gross			1,359			475
Less: Accumulated depreciation			(119	)		(16	)
Total property and equipment, net		$	1,240		$	459

Depreciation expense was $103 and $16 for the years ended December 31, 2020 and 2019, respectively. During the year ended December 31, 2020, $99 and $4 was included in research and development expense and general and administrative expense, respectively, within the consolidated statements of operations. For the year ended December 31, 2019, $16 was included in research and development expense within the consolidated statements of operations.