Balance Sheet Components

12 Months Ended

Dec. 31, 2023

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

3.BALANCE SHEET COMPONENTS

Property and Equipment

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

	As of December 31, 2023			As of December 31, 2022
Leasehold improvements	$	3,277		$	3,259
Research equipment		3,351			3,515
Furniture and fixtures		350			350
Computer equipment		250			321
Property and equipment, gross		7,228			7,445
Less: accumulated depreciation and amortization		(7,091	)		(7,256	)
Property and equipment, net	$	136		$	189

Depreciation expense related to property and equipment was $119,000 and $207,000 for the years ended December 31, 2023 and 2022, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	As of December 31, 2023		As of December 31, 2022
Accrued clinical trial cost	$	853	$	335
Accrued payroll and related benefits		295		308
Accrued consulting and legal		58		127
Accrued other		36		11
Accrued expenses	$	1,242	$	781