Condensed Consolidated Financial Statement Detail - Accrued and Other Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Accrued and other liabilities
Accrued incentive compensation	$ 461	$ 55
Accrued legal and accounting fees	424	295
Accrued payroll and benefits	121	135
Other accrued liabilities	20	40
Total	$ 1,026	$ 525

Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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Carrying value as of the balance sheet date of obligations incurred and payable, and liabilities classified as other, due within one year or within the normal operating cycle if longer.

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Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Also includes carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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