Balance Sheet Components

12 Months Ended

Dec. 31, 2021

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Note 4. Balance Sheet Components

Property and Equipment, Net

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

	December 31,
	2021			2020
Computer equipment	$	124		$	—
Furniture and fixtures		315			7
Laboratory equipment		1,874			—
Leasehold improvements		828			24
Construction in progress		81			58
Total property and equipment, gross		3,222			89
Less: accumulated depreciation		(257	)		(8	)
Total property and equipment, net	$	2,965		$	81

Depreciation expense was approximately $0.2 million, $8,000 and zero for the years ended December 31, 2021, 2020 and 2019, respectively.

Accrued Expenses and Other Current Labilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

	December 31,
	2021		2020
Accrued research and development materials and services	$	1,674	$	519
Accrued professional services		170		67
Accrued personnel expenses		419		47
Other		480		—
Total accrued expenses and other current liabilities	$	2,743	$	633