Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 17,029	$ 24,393
Short-term investments	44,699	71,783
Prepaid expenses and other current assets	3,852	5,847
Total current assets	65,580	102,023
Property and equipment, net	415	634
Operating lease right-of-use asset	1,077	1,579
Other non-current assets	438
Total assets	67,510	104,236
Current liabilities:
Accounts payable	323	334
Accrued liabilities	8,770	2,951
Current portion of operating lease liability	804	741
Current portion of long-term debt	459
Total current liabilities	10,356	4,026
Operating lease liability, net of current portion	395	1,007
Long-term debt, net of debt discount	9,106	9,372
Other long-term liabilities	531	552
Commitments and contingencies (Note 3)
Stockholders’ equity:
Preferred stock, $0.0001 par value; authorized shares - 10,000,000 at September 30, 2021 and December 31, 2020, respectively; issued and outstanding shares - none at September 30, 2021 and December 31, 2020, respectively.
Common stock, $0.0001 par value; authorized shares – 200,000,000 at September 30, 2021 and December 31, 2020, respectively; issued shares – 26,540,753 and 26,005,934 at September 30, 2021 and December 31, 2020, respectively; outstanding shares – 26,535,218 and 25,969,442 at September 30, 2021 and December 31, 2020, respectively.	3	3
Additional paid-in-capital	216,544	210,021
Accumulated other comprehensive income	2	1
Accumulated deficit	(169,427)	(120,746)
Total stockholders’ equity	47,122	89,279
Total liabilities and stockholders’ equity	$ 67,510	$ 104,236

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).