Balance Sheet Components

9 Months Ended

Sep. 30, 2021

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, 2021			As of December 31, 2020
Leasehold improvements	$	3,201		$	3,174
Research equipment		3,499			3,499
Furniture and fixtures		350			350
Computer equipment		285			273
Property and equipment, gross		7,335			7,296
Less: accumulated depreciation and amortization		(7,008	)		(6,880	)
Property and equipment, net	$	327		$	416

Depreciation expense related to property and equipment was $37,000 and $128,000 for the three and nine months ended September 30, 2021 and $74,000 and $237,000 for the three and nine months ended September 30, 2020, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	As of September 30, 2021		As of December 31, 2020
Accrued clinical trial cost	$	662	$	987
Accrued payroll and related benefits		418		428
Accrued consulting and legal		88		225
Accrued interest		16		250
Accrued other		24		47
Accrued expenses	$	1,208	$	1,937