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Balance Sheet Details
9 Months Ended
Sep. 30, 2021
Payables and Accruals [Abstract]  
Balance Sheet Details

2. Balance Sheet Details

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

 

 

 

September 30,
2021

 

 

December 31,
2020

 

Laboratory equipment

 

$

1,023

 

 

$

176

 

Computer equipment and software

 

 

19

 

 

 

 

Construction in progress

 

 

142

 

 

 

 

Total property and equipment

 

 

1,184

 

 

 

176

 

Less: accumulated depreciation

 

 

(66

)

 

 

(21

)

Property and equipment, net

 

$

1,118

 

 

$

155

 

Accrued liabilities consist of the following (in thousands):

 

 

 

September 30,
2021

 

 

December 31,
2020

 

Accrued compensation (including related party amounts of $0 and $286, respectively)

 

$

784

 

 

$

286

 

Accrued research and development (including related party amounts of $0
   and $
14, respectively)

 

 

729

 

 

 

66

 

Other accrued liabilities (including related party amounts of $0 and $244, respectively)

 

 

517

 

 

 

399

 

 

 

$

2,030

 

 

$

751