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Consolidated Balance Sheet Components
12 Months Ended
Dec. 31, 2020
Balance Sheet Related Disclosures [Abstract]  
Consolidated Balance Sheet Components

4. Consolidated Balance Sheet Components

Property and Equipment, Net

Property and equipment, net consists of the following (in thousands):

 

 

 

As of December 31,

 

 

 

2020

 

 

2019

 

Computer equipment

 

$

105

 

 

$

67

 

Furniture and office equipment

 

 

144

 

 

 

111

 

Total property and equipment

 

 

249

 

 

 

178

 

Less: accumulated depreciation

 

 

(83

)

 

 

(23

)

Total property and equipment, net

 

$

166

 

 

$

155

 

 

Depreciation expense for property and equipment was $60,000 and $17,000 for the years ended December 31, 2020 and 2019, respectively. 

Accrued Expenses

Accrued expenses consist of the following (in thousands):

 

 

 

As of December 31,

 

 

 

2020

 

 

2019

 

Accrued research and development expenses

 

$

2,884

 

 

$

2,326

 

Accrued employee and related expenses

 

 

2,552

 

 

 

1,396

 

Accrued professional and legal fees

 

 

453

 

 

 

573

 

Accrued other

 

 

159

 

 

 

325

 

Total accrued expenses

 

$

6,048

 

 

$

4,620