Certain Balance Sheet Items

12 Months Ended

Dec. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Certain Balance Sheet Items

4. Certain Balance Sheet Items

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

	December 31,
	2021			2020
Leasehold improvements	$	2,429		$	2,430
Office and computer equipment		290			290
Purchased software		44			44
Furniture and fixtures		539			451
Total		3,302			3,215
Less: Accumulated depreciation and amortization		(2,124	)		(1,454	)
Property and equipment, net	$	1,178		$	1,761

Depreciation and amortization expense for the years ended December 31, 2021 and 2020 was approximately $0.7 million and $0.6 million, respectively, and was recorded in both research and development expense and general and administrative expense in the consolidated statements of operations and comprehensive loss. All the Company’s property and equipment is located in the U.S.

Other accrued liabilities consist of the following (in thousands):

	December 31,
	2021		2020
Accrued compensation	$	3,986	$	3,769
Accrued professional fees and other		1,333		677
Current portion of operating lease liability		567		482
Total other accrued liabilities	$	5,886	$	4,928