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Supplemental Financial Information
9 Months Ended
Sep. 30, 2024
Balance Sheet Related Disclosures [Abstract]  
Supplemental Financial Information Supplemental Financial Information
The following tables show the Company’s additional balance sheet information as of September 30, 2024 and December 31, 2023:

As of September 30,As of December 31,
20242023
(in thousands)
Inventories:
Raw materials$103 $— 
Work-in-progress83 100 
Finished goods450 281 
Inventory$636 $381 
 Estimated Useful LivesAs of September 30,As of December 31,
 In Years20242023
 (in thousands)
Property and Equipment:
Computers and software
3-5
$1,529 $2,408 
Furniture and fixtures
5-7
389 1,939 
Leasehold improvements
3-7
2,178 2,178 
Total property and equipment 4,096 6,525 
Less: Accumulated depreciation and amortization (1,961)(4,538)
Net property and equipment $2,135 $1,987 

During the nine months ended September 30, 2024, the Company retired $1.4 million of computers and software and $1.6 million of furniture and fixtures, all of which had been fully depreciated.

As of September 30,As of December 31,
20242023
(in thousands)
Accrued Liabilities:
Accrued research and development services$7,878 $3,705 
Accrued compensation and benefits11,167 9,591 
Short-term lease liability1,301 1,291 
Other1,499 2,570 
Total accrued liabilities$21,845 $17,157 

During the nine months ended September 30, 2024, the Company incurred $3.4 million of severance costs reflected in selling, general, and administrative expenses of which $1.9 million was paid as of September 30, 2024. As of September 30, 2024, $1.5 million is reflected as accrued compensation and benefits within accrued liabilities on the condensed consolidated balance sheet as noted in the table above.