Balance Sheet Components

12 Months Ended

Dec. 31, 2021

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, 2021			As of December 31, 2020
Leasehold improvements	$	3,213		$	3,174
Research equipment		3,499			3,499
Furniture and fixtures		350			350
Computer equipment		284			273
Property and equipment, gross		7,346			7,296
Less: accumulated depreciation and amortization		(7,049	)		(6,880	)
Property and equipment, net	$	297		$	416

Depreciation expense related to property and equipment was $169,000 and $307,000 for the years ended December 31, 2021 and 2020, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	As of December 31, 2021		As of December 31, 2020
Accrued clinical trial cost	$	468	$	987
Accrued payroll and related benefits		409		428
Accrued consulting and legal		74		225
Accrued interest		-		250
Accrued other		29		47
Accrued expenses	$	980	$	1,937