Balance Sheet Detail

9 Months Ended

Sep. 30, 2022

Balance Sheet Detail

Balance Sheet Detail

3. Balance Sheet Detail

Property and Equipment

Property and equipment consist of the following as of:

	September 30,		December 31,
	2022		2021
Research and development equipment	$	-	$	158
Office equipment		30		63
Total property and equipment		30		221
Less accumulated depreciation		(27)		(111)
Property and equipment, net	$	3	$	110

During the nine months ended September 30, 2022, the Company sold its property and equipment in relation to its termination of its lease in Korea, as further described in Note 4, “Commitments and Contingencies” and recognized a loss on sale of $75 included in other expense in the Company’s condensed, consolidated statement of operations and comprehensive loss.

Accrued liabilities

Accrued liabilities consist of the following as of:

	September 30,		December 31,
	2022		2021
External research and development expenses	$	356	$	854
Payroll related		—		376
Professional services		94		59
Other		94		12
Total	$	544	$	1,301