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Balance Sheet Details
9 Months Ended
Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Details Balance Sheet Details
Other Current Assets and Prepaid Expenses
Prepaid Expense and Other Current Assets consist of (in thousands):
September 30, 2020December 31, 2019
Prepaid clinical and related costs$2,244 $1,307 
VAT receivable245 408 
Australian research and development tax incentive863 350 
Prepaid insurance costs409 179 
Other597 617 
Total$4,358 $2,861 
Accounts Payable
Accounts Payable consist of (in thousands):
September 30, 2020December 31, 2019
Clinical costs$2,991 $1,981 
Legal and audit costs168 226 
Other260 216 
Total$3,419 $2,423 
Accrued Expenses
Accrued expenses consist of (in thousands):
September 30, 2020December 31, 2019
Accrued clinical and related costs$3,676 $2,863 
Accrued legal and audit costs75 211 
Accrued compensation372 — 
Accrued other130 224 
Total$4,253 $3,298 
Other Current Liabilities
Other Current Liabilities consist of (in thousands):
September 30, 2020December 31, 2019
Deferred income$— $1,008 
Other358 343 
Total$358 $1,351 
Deferred income represents cash reimbursement on invoices received from third party billings prior to the related services being performed.