Balance Sheet Components

6 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

Balance Sheet Components

5. Balance Sheet Components

Property and equipment, net

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

	June 30,			December 31,
	2024			2023
Construction in progress	$	689		$	689
Furniture		5			5
Computers and equipment		9			36
Leasehold improvements		50			50
Property and equipment, gross		753			780
Less: Accumulated depreciation		(39	)		(58	)
Property and equipment, net	$	714		$	722

The Company recognized depreciation expense of $4.0 thousand and $10.0 thousand for the three months ended June 30, 2024 and 2023, respectively, and $8.0 thousand and $20.0 thousand for the six months ended June 30, 2024 and 2023, respectively.

Accrued Expenses

Accrued expenses consists of the following (in thousands):

	June 30,		December 31,
	2024		2023
Accrued professional service fees	$	4,379	$	2,029
Accrued sales and marketing costs		1,473		1,601
Accrued tax payable		1,471		1,452
Accrued research and development costs		362		1,546
Accrued litigation expenses		-		500
Accrued others		303		280
Accrued expenses	$	7,988	$	7,408