3. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consist of the following: | | | | | | | | | June 30, | | December 31, | (in thousands) | | 2023 | | 2022 | Prepaid service charges and property taxes | | $ | 99 | | $ | 55 | Prepaid utilities | | | 78 | | | 51 | Prepaid insurance | | | 461 | | | 358 | Prepaid administrative expenses | | | 77 | | | 35 | Prepaid consulting fees | | | 32 | | | 304 | Research grant receivable | | | 35 | | | — | Prepaid technical fees | | | 15 | | | 22 | VAT receivable | | | 104 | | | 195 | Other receivable and other prepaid expenses | | | 40 | | | 36 | Total prepaid expenses and other current assets | | $ | 941 | | $ | 1,056 | | | | | | | |
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