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Balance Sheet Account Detail (Tables) | 6 Months Ended
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Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Property and equipment, net of accumulated depreciation | “Property and equipment, net of accumulated depreciation” consists of the following:
| June 30, 2021 |  | December 31, 2020
Furniture and fixtures | $ | 365 |  |  | $ | 294 |
Office equipment | 52 |  |  | 74 |
Lab equipment | 167 |  |  | 173 |
Leasehold improvements | 163 |  |  | 141 |
Property and equipment, at cost | 747 |  |  | 682 |
(Less): Accumulated depreciation and amortization | 266 |  |  | 134 |
Property and equipment, net of accumulated depreciation and amortization | $ | 481 |  |  | $ | 548 |
Other assets | "Other assets" consists of the following:
| June 30, 2021 |  | December 31, 2020
Deposits | $ | 27 |  |  | $ | 33 |
Equity warrant rights* | 1,076 |  |  | — |
Other long term assets | 422 |  |  | 48 |
Other assets | $ | 1,525 |  |  | $ | 81 |
*In January 2020, the FASB issued Accounting Standards Update No. 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (a consensus of the Emerging Issues Task Force), which clarifies the interaction of the accounting for equity securities, investments accounted for under the equity method, and certain forward contracts and purchased options. This update is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company is in the process of determining the impact the adoption will have on its financial statements, beginning as of and for the three months ending March 31, 2022.
Accounts payable and accrued liabilities | “Accounts payable and other accrued liabilities” consists of the following:
| June 30, 2021 |  | December 31, 2020
Trade accounts payable and other | $ | 3,303 |  |  | $ | 2,237 |
Operating lease liability, current portion | 229 |  |  | 282 |
Accrued clinical studies | 3,358 |  |  | 1,524 |
Contract liability | 1,504 |  |  | — |
Income taxes payable | 342 |  |  | — |
Employee stock option early exercise liability, current portion | 249 |  |  | 304 |
Accounts payable and other accrued liabilities | $ | 8,985 |  |  | $ | 4,347 |
Other long-term liabilities | “Other long-term liabilities” consists of the following:
| June 30, 2021 |  | December 31, 2020
Operating lease liability, non-current portion | $ | 405 |  |  | $ | 549 |
Derivative liability | 107 |  |  | — |
Employee stock option early exercise liability, non-current portion | 12 |  |  | 56 |
Other long-term liabilities | $ | 524 |  |  | $ | 605 |

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- Definition Tabular disclosure of other liabilities. + References No definition available. + Details
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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References 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(13)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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- Definition Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses. + References No definition available. + Details
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