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Balance Sheet Accounts and Supplemental Disclosures
 9 Months Ended
Sep. 30, 2024
Balance Sheets Accounts And Supplemental Disclosures [Abstract]  
Balance Sheet Accounts and Supplemental Disclosures Balance Sheet Accounts and Supplemental Disclosures
Property and Equipment
Property and equipment, net consisted of the following (in thousands):
Estimated
Useful Life
(in years)		September 30,
2024		December 31,
2023
Office equipment
3-7
$1,097 $1,097 
Computer equipment5123 123 
Software352 52 
Lab equipment
2-5
193 3,246 
Leasehold improvements
6-7
2,562 2,562 
Total property and equipment4,027 7,080 
Less: accumulated depreciation(3,725)(5,432)
Property and equipment, net$302 $1,648 
For the three months ended September 30, 2024 and 2023 the Company recorded approximately $0.2 million and $0.4 million, respectively, in depreciation expense, and for the nine months ended September 30, 2024 and 2023, the Company recorded approximately $0.7 million and $1.3 million, respectively, in depreciation expense, which is included in general and administrative expense and research and development expense on the condensed consolidated statements of operations and comprehensive loss.
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in thousands):
As of
September 30,
2024		December 31,
2023
Accrued compensation and benefits$10,004 $10,294 
Operating lease liabilities1,748 3,302 
Accrued consulting fees633 643 
Accrued interest3,333 968 
Accrued legal fees19 385 
Accrued accounting fees144 234 
Accrued in process research and development— 10,000 
Accrued income tax1,103 — 
Accrued other439 854 
Total accrued expenses and other current liabilities$17,423 $26,680