Balance Sheet Account Details

9 Months Ended

Sep. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Balance Sheet Details

Restricted Cash

Restricted cash as of September 30, 2019 and December 31, 2018 represents a standby letter of credit for the Company’s building lease in lieu of a security deposit during the term of such lease (see Note 4). There is a requirement to maintain $0.9 million of cash collateral in an account pledged as security for such letter of credit.

Inventory, Net

Inventory, net consisted of the following (in thousands):



	September 30, 2019		December 31, 2018
Work-in-process	$	1,129	$	1,907
Finished goods	781		113
Total inventory, net	$	1,910	$	2,020

As of September 30, 2019 and December 31, 2018, total inventory is recorded net of $0.1 million and $0.8 million, respectively, of inventory reserves.

Accrued Expenses

Accrued expenses consisted of the following (in thousands):



	September 30, 2019		December 31, 2018
Accrued interest expense	$	3,458	$	2,260
Accrued clinical study costs	2,793		2,430
Accrued manufacturing costs	1,685		1,823
Accrued other	1,415		1,972
Total accrued expenses	$	9,351	$	8,485