Balance Sheet Details

9 Months Ended

Sep. 30, 2021

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Details

Note 2. Balance Sheet Details

Prepaid expenses and other current assets consist of the following (in thousands):

	September 30,		December 31,
	2021		2020
Prepaid research and development	$	2,715	$	4,473
Prepaid expenses		774		610
Other current assets		296		570
Interest receivable		67		194
Total prepaid expenses and other current assets	$	3,852	$	5,847

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

	September 30,			December 31,
	2021			2020
Laboratory equipment	$	1,112		$	1,104
Computer equipment and software		215			215
Furniture and fixtures		178			178
Leasehold improvements		146			146
Property and equipment, gross		1,651			1,643
Less accumulated depreciation and amortization		(1,236	)		(1,009	)
Property and equipment, net	$	415		$	634

Depreciation expense was $0.1 million for each of the three months ended September 30, 2021 and 2020, and $0.2 million for each of the nine months ended September 30, 2021 and 2020, respectively.

Accrued liabilities consist of the following (in thousands):

	September 30,		December 31,
	2021		2020
Accrued research and development	$	5,986	$	676
Accrued compensation		1,683		1,671
Other accrued liabilities		1,101		604
Total accrued liabilities	$	8,770	$	2,951