Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2022

Summary of Significant Accounting Policies

Summary of Impact of Adoption of ASC 842

As a result of the adoption of the new leasing standard, on January 1, 2022, the Company recorded a right-of-use asset of $616 and operating lease liabilities of $616

	Prior to adoption		Adjustment for
	of new leasing		adoption of new
	standards		leasing standards		As adjusted
Right-of-use assets (1)	$	—	$	616	$	616
Deferred rent (2)	$	6	$	(6)	$	—
Operating lease liabilities (3)	$	—	$	130	$	130
Operating lease liabilities, net of current portion (3)	$	—	$	486	$	486
(1) Represents recognition of operating lease right-of-use assets.
(2) Represents reclassification of deferred rent to operating lease.
(3) Represents recognition of operating lease liabilities.