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Balance Sheet Components
3 Months Ended
Mar. 31, 2019
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

March 31,

2019

 

 

As of

December 31,

2018

 

Leasehold improvements

 

$

3,145

 

 

$

3,145

 

Research equipment

 

 

3,219

 

 

 

3,219

 

Furniture and fixtures

 

 

350

 

 

 

350

 

Computer equipment

 

 

214

 

 

 

214

 

Property and equipment, gross

 

 

6,928

 

 

 

6,928

 

Less: accumulated depreciation and amortization

 

 

(6,384

)

 

 

(6,324

)

Property and equipment, net

 

$

544

 

 

$

604

 

 

Depreciation and amortization expense related to property and equipment was $60,000 and $56,000 for the three months ended March 31, 2019 and 2018, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

 

 

 

As of

March 31,

2019

 

 

As of

December 31,

2018

 

Accrued clinical trial cost

 

$

4,084

 

 

$

3,796

 

Accrued payroll and related benefits

 

 

247

 

 

 

236

 

Accrued consulting and legal

 

 

117

 

 

 

296

 

Accrued other

 

 

72

 

 

 

36

 

Accrued expenses

 

$

4,520

 

 

$

4,364