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Balance Sheet Components
9 Months Ended
Sep. 30, 2021
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Components

4. Balance Sheet Components

Property and Equipment, Net

Property and equipment, net consisted of the following (in thousands):

 

 

Useful Life

 

September 30,

 

 

December 31,

 

 

(In Years)

 

2021

 

 

2020

 

Laboratory equipment

5

 

$

5,997

 

 

$

4,793

 

Computer equipment

3

 

 

117

 

 

 

117

 

Software

3

 

 

170

 

 

 

118

 

Leasehold improvements

Shorter of useful life or lease term

 

 

3,112

 

 

 

2,716

 

Furniture and fixtures

5

 

 

465

 

 

 

421

 

Total property and equipment

 

 

 

9,861

 

 

 

8,165

 

Less: Accumulated depreciation and amortization

 

 

 

(5,154

)

 

 

(3,894

)

Property and equipment, net

 

 

$

4,707

 

 

$

4,271

 

 

 

Depreciation and amortization expense was $0.5 million and $0.3 million for the three months ended September 30, 2021 and September 30, 2020, respectively, and $1.3 million and $1.0 million for the nine months ended September 30, 2021 and September 30, 2020, respectively.

Accrued Liabilities

Accrued liabilities consisted of the following (in thousands):

 

 

 

September 30,

 

 

December 31,

 

 

 

2021

 

 

2020

 

Accrued research and development expenses

 

$

7,420

 

 

$

5,259

 

Accrued salaries and benefits

 

 

3,791

 

 

 

2,685

 

Legal and professional fees

 

 

481

 

 

 

543

 

Other

 

 

200

 

 

 

29

 

Accrued liabilities

 

$

11,892

 

 

$

8,516