BALANCE SHEET COMPONENTS

6 Months Ended

Jun. 30, 2022

BALANCE SHEET COMPONENTS

Balance Sheet Components

NOTE 3. BALANCE SHEET COMPONENTS

Prepaid expenses

Prepaid expenses primarily consist of clinical trial costs, rent and insurance.

Property and equipment, net

Property and equipment primarily consist of office furniture and fixtures.

Depreciation expense was approximately $1,200 and $1,000 for the three months ended June 30, 2022 and 2021, respectively. Depreciation expense was approximately $2,600 and $2,000 for the six months ended June 30, 2022 and 2021, respectively.

Accrued liabilities

Accrued liabilities consist of the following:

	June 30, 2022		December 31, 2021
Operating costs	$	239,534	$	-
Lease liability		113,156		107,192
Employee related		81,849		597,148
	$	434,539	$	704,340