The following table sets forth by level, within the fair value hierarchy, the Company’s investments at fair value as of March 31, 2023 and December 31, 2022:

	Level 2
Corporate debt securities:
March 31, 2023	$	1,737
December 31, 2022	$	6,441

Cost and fair value of available-for-sale investments as of March 31, 2023 and December 31, 2022 are as follows:

	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Corporate debt securities:
March 31, 2023	$	1,740	$	—	$	(3	)	$	1,737
December 31, 2022	$	6,457	$	—	$	(16	)	$	6,441

All of the investments with gross unrealized losses have been in a continuous loss position for less than 12 months.

During the three months ended March 31, 2023 and 2022, the Company did not recognize any significant other-than-temporary impairment losses because the Company does not intend to sell the investments before recovery of their amortized cost bases.

During the three months ended March 31, 2023 and 2022, there were net gains of approximately $56 and $1, respectively, included in the Company’s net loss. Accrued interest as of March 31, 2023 and December 31, 2022 was approximately $10 and $13, respectively, and is included in prepaid expenses in the Company’s condensed consolidated balance sheet