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Balance Sheet Details
3 Months Ended
Mar. 31, 2020
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Details

2. Balance Sheet Details

Property, Plant and Equipment, net

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

 

 

 

March 31,

 

 

December 31,

 

 

 

2020

 

 

2019

 

Computer equipment and software

 

$

191

 

 

$

152

 

Furniture and fixtures

 

 

606

 

 

 

306

 

Leasehold improvements

 

 

31

 

 

 

13

 

 

 

 

828

 

 

 

471

 

Less: accumulated depreciation

 

 

(60

)

 

 

(8

)

Total property, plant and equipment, net

 

$

768

 

 

$

463

 

 

 

 

 

 

 

 

 

 

 

Depreciation expense for the three months ended March 31, 2020 was approximately $52,000. There was no depreciation expense for the three months ended March 31, 2019.  No property, plant or equipment was disposed of during the three months ended March 31, 2020.

 

Accrued Expenses

 

Accrued expenses consist of the following (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2020

 

 

2019

 

Accrued R&D expenses

 

$

1,985

 

 

$

384

 

Accrued compensation expenses

 

 

641

 

 

 

1,052

 

Accrued professional & consulting expenses

 

 

370

 

 

 

478

 

Accrued other

 

 

8

 

 

 

405

 

Total accrued expenses

 

$

3,004

 

 

$

2,319