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Other Financial Statement Information | 9 Months Ended
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Sep. 30, 2021
Other Financial Statement Information [Abstract] |
Other Financial Statement Information | 3. OTHER FINANCIAL STATEMENT INFORMATION Prepaid Expense and Other Current Assets Prepaid expenses and other current assets consist of the following.
|  | September 30, 2021 |  |  | December 31, 2020 |
Prepaid insurance |  | $ | 1,837 |  |  | $ | 27 |
Prepaid contract costs |  |  | 889 |  |  |  | — |
Deposits |  |  | 57 |  |  |  | 86 |
Receivables on exercise of options |  |  | — |  |  |  | 52 |
Other |  |  | 786 |  |  |  | 392 |
Total prepaid expenses and other current assets |  | $ | 3,569 |  |  | $ | 557 |
Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following.
|  | September 30, 2021 |  |  | December 31, 2020 |
Accrued payroll |  | $ | 1,051 |  |  | $ | 405 |
Related party payable |  |  | 994 |  |  |  | — |
Accrued expenses and other |  |  | 666 |  |  |  | 130 |
Total accrued expenses and other current liabilities |  | $ | 2,711 |  |  | $ | 535 |
Related party payable represents amounts due to Ares Trading S.A. (“Ares”), an affiliate of Merck KGaA, Darmstadt, Germany, related to manufacturing technology and know-how transfer services performed for atacicept pursuant to the license agreement between the Company and Ares (see Note 11).

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