Balance Sheet Components

6 Months Ended

Jun. 30, 2018

4.	Balance Sheet Components

Property and Equipment, Net

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

	June 30, 2018			December 31, 2017
	(Unaudited)
Computer equipment and software	$	35		$	11
Laboratory equipment		288			214
Total property and equipment		323			225
Accumulated depreciation and amortization		(67	)		(25	)
Property and equipment, net	$	256		$	200

Depreciation expense was $23 thousand and $42 thousand for the three and six months ended June 30, 2018 and $3 thousand and $4 thousand for the three and six months ended June 30, 2017, respectively.

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

	June 30, 2018		December 31, 2017
	(Unaudited)
Accrued pre-clinical expenses	$	211	$	257
Accrued professional fees		76		77
Accrued payroll and benefits		190		10
Accrued taxes		68		103
Total	$	545	$	447

Other Assets

Other assets as of June 30, 2018 primarily consists of payments made for laboratory equipment that have not yet been received.