Balance Sheet Components

9 Months Ended

Sep. 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 September 30, 2020			As of December 31, 2019
Leasehold improvements	$	3,174		$	3,161
Research equipment		3,499			3,442
Furniture and fixtures		350			350
Computer equipment		273			214
Property and equipment, gross		7,297			7,167
Less: accumulated depreciation and amortization		(6,809	)		(6,573	)
Property and equipment, net	$	488		$	594

Depreciation expense related to property and equipment was$74,000 and $64,000 for the three months ended September 30, 2020 and 2019, respectively and $237,000 and $181,000 for the nine months ended September 30, 2020 and 2019, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	As of September 30, 2020		As of December 31, 2019
Accrued clinical trial cost	$	2,278	$	3,252
Accrued payroll and related benefits		420		262
Accrued consulting and legal		180		79
Accrued interest		94		-
Accrued other		21		77
Accrued expenses	$	2,993	$	3,670