Balance Sheet Detail

12 Months Ended

Dec. 31, 2019

3. Balance Sheet Detail (in thousands)

Property and Equipment

Property and equipment consist of the following:



	As of December 31,
	2019		2018
Research and development equipment	$	158	$	—
Office equipment		59		3
Total property and equipment		217		3
Less accumulated depreciation		(17)		—
Property and equipment, net	$	200	$	3

Depreciation expense was $17 and less than $1 for the years ended December 31, 2019 and 2018, respectively.

Accrued liabilities

Accrued liabilities consist of the following:


	December 31,
	2019		2018
External research and development expenses	$	915	$	—
Payroll related		160		20
Professional services		158		12
Other		189		17
Total	$	1,422	$	49