Balance Sheet Components

3 Months Ended

Mar. 31, 2022

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 March 31, 2022			As of December 31, 2021
Leasehold improvements	$	3,213		$	3,213
Research equipment		3,499			3,499
Furniture and fixtures		350			350
Computer equipment		284			284
Property and equipment, gross		7,346			7,346
Less: accumulated depreciation and amortization		(7,090	)		(7,049	)
Property and equipment, net	$	256		$	297

Depreciation expense related to property and equipment was $41,000 and $55,000 for the three months ended March 31, 2022 and 2021, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	As of March 31, 2022		As of December 31, 2021
Accrued clinical trial cost	$	434	$	468
Accrued payroll and related benefits		354		409
Accrued consulting and legal		189		74
Accrued other		38		29
Accrued expenses	$	1,015	$	980