6. Balance Sheet Components

Property and Equipment

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

	December 31,
	2013			2012
Computer equipment	$	618		$	515
Capitalized software		463			423
Equipment		3,690			3,224
Leasehold improvements		3,988			3,499
		8,759			7,661
Less accumulated depreciation and amortization		(6,159	)		(4,800	)
Property and equipment, net	$	2,600		$	2,861

Accrued and Other Liabilities

Accrued and other liabilities consist of the following (in thousands):

	December 31,
	2013		2012
Research and development related	$	16,110	$	4,217
Legal and accounting fees		462		1,523
Deferred rent		879		831
Other		345		828
Total accrued liabilities	$	17,796	$	7,399