Balance Sheet Components

6 Months Ended

Jun. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Note 3.  BALANCE SHEET COMPONENTS

Property and Equipment

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

	As of June 30, 2020			As of December 31, 2019
Leasehold improvements	$	3,161		$	3,161
Research equipment		3,476			3,442
Furniture and fixtures		350			350
Computer equipment		273			214
Property and equipment, gross		7,260			7,167
Less: accumulated depreciation and amortization		(6,735	)		(6,573	)
Property and equipment, net	$	525		$	594

Depreciation expense related to property and equipment was$87,000 and $57,000 for the three months ended June 30, 2020 and 2019, respectively and $162,000 and $117,000 for the six months ended June 30, 2020 and 2019, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	As of June 30, 2020		As of December 31, 2019
Accrued clinical trial cost	$	1,666	$	3,252
Accrued payroll and related benefits		375		262
Accrued consulting and legal		109		79
Accrued other		23		77
Accrued expenses	$	2,173	$	3,670