Balance Sheet Components

3 Months Ended

Mar. 31, 2020

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

6. Balance Sheet Components

Property and Equipment

Property and equipment are stated at cost and depreciated using the straight-line method over the estimated useful lives of the assets, ranging from two to five years. Leasehold improvements are amortized over the shorter of their estimated useful lives or the related lease term. Upon retirement or sale, the cost and related accumulated depreciation are removed from the consolidated balance sheet and the resulting gain or loss is reflected in the consolidated statement of operations and comprehensive loss.

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

	March 31, 2020			December 31, 2019
Scientific equipment	$	12,430		$	10,642
Furniture and equipment		3,185			2,572
Capitalized software		389			389
Leasehold improvements		12,272			509
Construction in progress		—			9,568
Total		28,276			23,680
Less: Accumulated depreciation		(8,475	)		(7,937	)
Property and equipment, net	$	19,801		$	15,743

Depreciation expense was $0.8 million and $0.5 million for the three months ended March 31, 2020 and 2019, respectively.

Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	March 31, 2020		December 31, 2019
Clinical research and development	$	12,946	$	11,494
Outside services		8,164		6,592
Payroll-related liabilities		6,166		11,724
Construction in progress		—		9,139
Other		4,960		2,343
Total accrued liabilities	$	32,236	$	41,292