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v3.20.4

Property and Equipment | 12 Months Ended
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Dec. 31, 2020
Property Plant And Equipment [Abstract] |
Property and Equipment | (4) Property and Equipment Property and equipment consist of the following (in thousands):
| Estimated Life |  | December 31, 2020 |  |  | December 31, 2019 |
Computer equipment | 3 years |  | $ | 31 |  |  | $ | 54 |
Lab equipment | 5 years |  |  | 146 |  |  |  | 142 |
Furniture and fixtures | 5 years |  |  | 38 |  |  |  | 61 |
Computer software | 3 years |  |  | 56 |  |  |  | 61 |
Leasehold improvements | Lesser of useful life or life of the lease |  |  | — |  |  |  | 59 |
|  |  |  | 271 |  |  |  | 377 |
Accumulated depreciation and amortization |  |  |  | (250 | ) |  |  | (367 | )
Property and equipment, net |  |  | $ | 21 |  |  | $ | 10 |
For the years ended December 31, 2020 and 2019, depreciation and amortization expense was $8,000 and $18,000, respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916 + Details
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