C. BALANCE SHEET COMPONENTS

12 Months Ended

Dec. 31, 2018

C. Balance Sheet Components

BALANCE SHEET COMPONENTS

Property and equipment, net

Property and equipment consist of the following:

	December 31, 2018			December 31, 2017
Laboratory equipment	$	354,861		$	354,861
Computer equipment and software		96,593			88,998
Office furniture and fixtures		130,192			130,192
		581,646			574,051
Less: Accumulated depreciation		(573,121	)		(564,106	)
	$	8,525		$	9,945

Depreciation and amortization expense were $9,015 and $13,621 for the years ended December 31, 2018 and 2017, respectively.

Accrued liabilities

Accrued liabilities consist of the following:

	December 31, 2018		December 31, 2017
Operating costs	$	244,456	$	39,252
Employee related		571,399		324,054
	$	815,855	$	363,306