Balance Sheet Details

9 Months Ended

Sep. 30, 2022

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Details

Note 5. Balance Sheet Details

Property and equipment, net balances consisted of the following:

(in thousands)	September 30, 2022			December 31, 2021
Research equipment	$	8,584		$	6,735
Computers and software		1,038			488
Office equipment and furniture		958			574
Leasehold improvements		2,486			44
Construction in progress		3,513			2,058
Total		16,579			9,899
Less accumulated depreciation and amortization		(5,232	)		(4,256	)
Property and equipment, net	$	11,347		$	5,643

Depreciation and amortization expense was $0.4 million and $0.3 million for the three months ended September 30, 2022 and 2021, and $1.0 million and $0.9 million for the nine months ended September 30, 2022 and 2021, respectively. Construction in progress primarily includes research equipment that is expected to be placed into service during 2022.

Accrued liabilities consisted of the following:

(in thousands)	September 30, 2022		December 31, 2021
Accrued compensation	$	7,802	$	3,578
Cystic Fibrosis Foundation liability (Note 9)		—		2,777
Current portion of operating lease liability		3,783		1,537
Clinical accruals		2,026		8,675
Vinbiocare contractual liabilities		5,896		—
Other accrued research and development expenses		6,022		6,956
Total	$	25,529	$	23,523