Balance Sheet Details

9 Months Ended

Sep. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Details

2. Balance Sheet Details

Property, Plant and Equipment, net

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

	September 30,			December 31,
	2020			2019
Computer equipment and software	$	304		$	152
Furniture and fixtures		729			306
Leasehold improvements		54			13
		1,087			471
Less: accumulated depreciation		(225	)		(8	)
Total property, plant and equipment, net	$	862		$	463

Depreciation expense for the three and nine months ended September 30, 2020 was approximately $88,000 and $217,000, respectively. Depreciation expense for the three and nine months ended September 30, 2019 was approximately $2,000. No property, plant or equipment was disposed of during the nine months ended September 30, 2020 or the year ended December 31, 2019.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	September 30,		December 31,
	2020		2019
Accrued R&D expenses	$	13,361	$	384
Accrued compensation expenses		2,468		1,052
Accrued professional & consulting expenses		762		478
Accrued other		2		405
Total accrued expenses	$	16,593	$	2,319