Consolidated Balance Sheet Components

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Consolidated Balance Sheet Components

3. Consolidated Balance Sheet Components

Property and Equipment, net

Property and equipment, net consists of the following:

	December 31,
	2022			2021
Laboratory equipment	$	166		$	837
Furniture and fixtures		—			307
Construction in process		—			104
Total property and equipment		166			1,248
Less: accumulated depreciation		(166	)		(541	)
Total property and equipment, net	$	—		$	707

Depreciation expense for property and equipment was $0.6 million and $0.2 million for the years ended December 31, 2022 and 2021, respectively. Costs for property and equipment not yet placed into service are capitalized as construction in process, and will be depreciated over the relevant estimated useful life once placed into service.

Accrued Liabilities

Accrued liabilities consist of the following:

	December 31,
	2022		2021
Accrued research and development	$	1,222	$	1,575
Accrued general and administrative		271		996
Accrued payroll and employee benefits		1,194		1,132
Total accrued liabilities	$	2,687	$	3,703