Balance Sheet Components

3 Months Ended

12 Months Ended

Mar. 31, 2017

Dec. 31, 2016

Balance Sheet Components

Balance Sheet Components

5. Balance Sheet Components

Property and Equipment

Property and equipment at March 31, 2017 and December 31, 2016 consisted of the following:

	March 31,			December 31,
	2017			2016
Lab equipment	$	811,087		$	811,087
Clinical equipment	64,870			64,870
Software	62,637			62,637
Total property and equipment at cost	938,594			938,594
Accumulated Depreciation	(67,680		)	(52,649		)
Property and Equipment, net	$	870,914		$	885,945

Depreciation and amortization expense was $15,031 and $7,878 in the three months ended March 31, 2017 and 2016 and was included in the statements of operations and comprehensive loss as follows:

	Three Months Ended
	March 31,
	2017		2016
Depreciation - Lab Equipment - research and development expense	$	6,568	$	6,568
Depreciation - Clinical Equipment - research and development expense	3,243		1,165
Depreciation - Software - general and administrative expense	5,220		145
Total Depreciation Expense	$	15,031	$	7,878

Accrued Expenses

Accrued expenses at March 31, 2017 and December 31, 2016 consist of the following:

	March 31,		December 31,
	2017		2016
Accrued compensation and related:
Accrued vacation	$	229,944	$	223,769
Accrued payroll	—		2,692
Accrued payroll tax	21,843		20,140
	251,787		246,601
Accrued interest	124,242		123,982
Accrued clinical	—		36,725
Accrued legal costs	855,397		92,500
Accrued audit	20,000		37,000
Accrued other	14,921		45,714
Total	$	1,266,347	$	582,522

5. Balance Sheet Components

Property and Equipment

        Property and equipment at December 31, 2016 and 2015 consisted of the following:

	December 31, 2016			December 31, 2015
Lab equipment	$	811,087		$	811,087
Clinical equipment		64,870			23,300
Software		62,637			—
Total property and equipment at cost		938,594			834,387
Accumulated Depreciation		(52,649	)		(5,155	)
Property and Equipment, net	$	885,945		$	829,232

        Depreciation and amortization expense was $47,494 and $5,155 in the years ended December 31, 2016 and 2015 and was recorded in the statements of operations and comprehensive loss as follows:

	Years Ended December 31,
	2016		2015
Depreciation—Lab Equipment—research and developoment expense	$	26,271	$	4,378
Depreciation—Clinical Equipment—research and development expense		10,203		777
Depreciation—Software—general and administrative expense		11,020		—
Total Depreciation Expense	$	47,494	$	5,155

Accrued Expenses

        Accrued expenses at December 31, 2016 and 2015 consist of the following:

	December 31, 2016		December 31, 2015
Accrued compensation and related:
Accrued vacation	$	223,769		187,734
Accrued payroll		2,692		80,692
Accrued payroll tax		20,140		43,702
		246,601		312,128
Accrued interest		123,982		127,149
Accrued contract manufacturing costs		—		110,141
Accrued clinical		36,725		166,750
Accrued other		175,214		82,266
Total	$	582,522		798,434