Other Financial Information

Property and Equipment

Property and equipment, leasehold improvements, and related accumulated depreciation and amortization were as follows (in thousands):



	September 30, 2015			December 31, 2014
Manufacturing and laboratory equipment	$	3,476		$	3,177
Leasehold improvements	3,384			3,367
Clinical equipment	2,408			2,115
Computer equipment and software	134			152
Office furniture and equipment	136			113
Construction in progress	2,308			922
	11,846			9,846
Less: accumulated depreciation and amortization	(7,683		)	(6,778		)
Total	$	4,163		$	3,068

Depreciation and amortization expense was $325,000 and $310,000 for the three months ended September 30, 2015 and 2014, respectively, and $947,000 and $853,000 for the nine months ended September 30, 2015 and 2014, respectively.

Accrued Expenses

Accrued expenses consist of (in thousands):



	September 30, 2015		December 31, 2014
Accrued clinical and related costs	$	5,424	$	6,072
Accrued compensation and related taxes	1,473		2,554
Accrued other	483		249
Total	$	7,380	$	8,875

As a result of the completion of our VTI-208 clinical trial and the discontinuation of our VTI-210 clinical trial during the third quarter of 2015, we gained access to subject-specific information in estimating the accruals for those clinical trials. This enabled us to further analyze our clinical trial accrual against the actual services performed and to adjust our clinical trial accrual based on such information. As a result of this analysis, we reduced our clinical trial accrual as of September 30, 2015 and reduced research and development expense for the three and nine months ended September 30, 2015 by $750,000.