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Balance Sheet Components
 3 Months Ended
Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Components Balance Sheet Components
Property and Equipment, Net
Property and equipment, net consisted of the following:
As of March 31, 2023As of December 31, 2022
Building and land$12,297 $12,297 
Computer hardware and software780 780 
Office and lab equipment7,349 5,501 
Furniture and fixtures1,202 1,202 
$21,628 $19,780 
Accumulated depreciation(5,669)(4,914)
15,959 14,866 
Equipment not yet in service1,535 2,646 
Property and equipment, net$17,494 $17,512 
Depreciation expense was $764 and $209 for the three months ended March 31, 2023 and 2022, respectively.
As of March 31, 2023 and December 31, 2022, computer software costs included in property and equipment were $760 and $760, net of accumulated amortization of $528 and $464, respectively. Depreciation and amortization expense for capitalized computer software costs were not material for the three months ended March 31, 2023 or 2022.
Equipment not yet in service primarily consisted of lab equipment that had not been placed into service as of March 31, 2023 and December 31, 2022.
Other Non-current Assets
Other non-current assets consisted of the following:
As of March 31, 2023As of December 31, 2022
Operating lease right-of-use assets$34,032 $34,928 
Other2,729 2,585 
Other non-current assets$36,761 $37,513 
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following:
As of March 31, 2023As of December 31, 2022
Accrued employee compensation and benefits$4,306 $14,603 
Accrued clinical trial costs17,629 17,788 
Clinical supply manufacturing contract liability (1)
7,356 — 
Other accrued expenses and other current liabilities8,711 11,715 
 Accrued expenses and other current liabilities$38,002 $44,106 
(1)     Represents the Company's liability under a clinical supply manufacturing agreement entered into during the first quarter of 2023. The Company has recorded a corresponding asset within other current assets on the condensed consolidated balance sheet as of March 31, 2023.