Balance Sheet Items

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Balance Sheet Items

4. BALANCE SHEET ITEMS

Prepaid expenses and other current asset consist of the following as of December 31, 2023 and 2022 (in thousands):

	2023		2022
Prepaid expenses	$	700	$	703
Prepaid research and development costs		337		304
Other current assets		96		263
Total	$	1,133	$	1,270

Property and equipment, net, consists of the following as of December 31, 2023 and 2022 (in thousands):

	2023			2022
Computer equipment and software	$	169		$	168
Furniture and fixtures		328			310
Lab equipment		1,133			1,061
Leasehold improvements		235			882
Property and equipment		1,865			2,421
Less accumulated depreciation		(1,025	)		(1,361	)
Property and equipment—net	$	840		$	1,060

Depreciation expense for the years ended December 31, 2023 and 2022 were $381 and $638, respectively.

Accrued liabilities as of December 31, 2023 and 2022 consist of the following (in thousands):

	2023		2022
Accrued other liabilities	$	626	$	756
Accrued clinical trial liability		1,047		2,205
Total	$	1,673	$	2,961