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Summary of Significant Accounting Policies (Policies)
9 Months Ended
Sep. 30, 2021
Summary of Significant Accounting Policies  
Deferred Offering Costs

Deferred Offering Costs

The Company capitalizes incremental legal, professional accounting and other third-party fees that are directly associated with the IPO as other non-current assets until the IPO is consummated. After consummation of the IPO, these costs will be recorded in stockholders’ deficit as a reduction of additional paid-in-capital generated as a result of the offering. As of September 30, 2021, the Company included $2.2 million in other non-current assets. The IPO was completed in November 2021 and all deferred offering costs were subsequently recorded within stockholders’ equity as a reduction of additional paid-in-capital generated from the offering.