Balance Sheet Details

9 Months Ended

Sep. 30, 2021

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,
	2021			2020
Computer equipment and software	$	587		$	516
Furniture and fixtures		763			747
Leasehold improvements		59			54
		1,409			1,317
Less: accumulated depreciation and amortization		(717	)		(331	)
Total property, plant and equipment, net	$	692		$	986

Depreciation and amortization expense for the three months ended September 30, 2021 and 2020, was approximately $130,000 and $88,000, respectively. Depreciation and amortization expense for the nine months ended September 30, 2021 and 2020, was approximately $386,000 and $217,000, respectively. No property, plant or equipment was disposed of during the nine months ended September 30, 2021 or the year ended December 31, 2020.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	September 30,		December 31,
	2021		2020
Accrued research and development expenses	$	4,363	$	4,864
Accrued compensation expenses		4,762		4,587
Accrued professional & consulting expenses		1,885		1,123
Accrued other		30		32
Total accrued expenses	$	11,040	$	10,606