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Balance Sheet Details
9 Months Ended
Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Details Balance Sheet Details
Property and equipment, net consist of the following (in thousands):
September 30,
2023
December 31,
2022
Laboratory equipment$8,989 $7,484 
Computer equipment and software304 185 
Furniture and fixtures522 522 
Leasehold improvements163 163 
Construction in progress43,012 8,603 
52,990 16,957 
Less accumulated depreciation(3,294)(1,873)
Total$49,696 $15,084 
The Company recognized depreciation expense of $0.5 million and $1.4 million for the three and nine months ended September 30, 2023, respectively and $0.4 million and $1.1 million for the three and nine months ended September 30, 2022, respectively.
Accrued liabilities consist of the following (in thousands):
September 30,
2023
December 31,
2022
Accrued compensation$3,076 $2,621 
Accrued research and development3,480 3,209 
Accrued property and equipment purchases6,267 471 
Other accrued liabilities787 390 
Total$13,610 $6,691