Selected Balance Sheet Information

9 Months Ended

Sep. 30, 2021

Selected Balance Sheet Information

Selected Balance Sheet Information

3. Selected Balance Sheet Information

Prepaid expenses and other current assets (in thousands)

	September 30,		December 31,
	2021		2020
Prepaid clinical research organizations	$	1,182	$	470
Prepaid consulting, subscriptions and other expenses		157		90
Prepaid insurances		83		639
Stock sales receivable		-		469
Prepaid manufacturing expenses		-		39
Total	$	1,422	$	1,707

Prepaid clinical research organizations (“CROs”) expense is classified as a current asset. The Company makes payments to the CROs based on agreed upon terms that include payments in advance of study services.

Property and equipment, net (in thousands)

	September 30,		December 31,
	2021		2020
Computers and office equipment	$	827	$	813
Leasehold improvements		94		439
Software		11		11
		932		1,263
Less: accumulated depreciation and amortization		(817)		(1,089)
Total	$	115	$	174

Accrued expenses (in thousands)

	September 30,		December 31,
	2021		2020
Accrued clinical consulting services	$	756	$	700
Accrued vendor payments		253		225
Total	$	1,009	$	925

Accrued employee benefits (in thousands)

	September 30,		December 31,
	2021		2020
Accrued bonus expense	$	543	$	724
Accrued vacation expense		178		144
Total	$	721	$	868