Accrued Expenses and Other Current Liabilities – As Restated

12 Months Ended

Dec. 31, 2020

Accrued Liabilities and Other Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities – As Restated

Note 13. Accrued Expenses and Other Current Liabilities – As Restated

Accrued expenses and other current liabilities consisted of the following at December 31, 2020 and 2019:

	December 31,
	2020 as restated		2019
	(in thousands)
Accrued professional services	$	1,032	$	120
Accrued compensation and related benefits		615		-
Refundable grant		175		175
Accrued liability for warrants exercised but not settled		4,282		-
Other accrued liabilities		160		205
	$	6,264	$	500

The accrued liability totaling $4.3 million for warrants exercised but not settled represents all warrants that were exercised as of December 31, 2020 under broker protects resulting in cash collection and share issuance being delayed until January 4, 2021.