Supplemental Disclosures

3 Months Ended

Mar. 31, 2024

14. Supplemental Disclosures

Other Current Assets

Other current assets consisted of the following (in thousands):


	March 31, 2024		December 31, 2023
Net cost reimbursement due from collaborators	$	24,526	$	17,745
Accrued interest on investments		1,498		1,551
Other		1,273		1,107
	$	27,297	$	20,403

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):


	March 31, 2024		December 31, 2023
Accrued external research and development expenses	$	14,508	$	13,762
Accrued personnel costs		8,085		18,146
Accrued sublicense fees and royalties		6,862		14,234
Accrued external general and administrative expenses		2,532		2,717
Accrued purchases of property and equipment		149		386
Other accrued expenses and current liabilities		993		458
	$	33,129	$	49,703

Supplemental Disclosures of Non-cash Investing and Financing Activities

Purchases of property and equipment included in accounts payable and accrued expenses and other current liabilities were $0.2 million as of March 31, 2024, a net decrease of $0.2 million from December 31, 2023, and $1.8 million as of March 31, 2023, a net decrease of $0.8 million from December 31, 2022.

Issuance costs for the public offering of common stock and pre-funded warrants included in accounts payable and accrued expenses and other liabilities as of March 31, 2024 were $0.5 million. No such amounts were recorded as of March 31, 2023.

Offering expenses for the ATM Program included in accounts payable and accrued expenses and other liabilities as of March 31, 2024 were $0.1 million. No such amounts were recorded as of March 31, 2023.