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Balance Sheet Details (Tables) | 9 Months Ended
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Sep. 30, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract] |
Summary of Prepaid Expenses and Other Current Assets | Prepaid expenses and other current assets consisted of the following (in thousands):
|  | September 30, 2021 |  |  | December 31, 2020 |
Prepaid expenses |  | $ | 1,421 |  |  | $ | 60 |
Security deposits |  |  | 104 |  |  |  | 47 |
Interest receivable |  |  | 47 |  |  |  | 10 |
Other |  |  | — |  |  |  | 25 |
Total |  | $ | 1,572 |  |  | $ | 142 |
Summary of Property and Equipment | Property and equipment consisted of the following (in thousands):
|  | September 30, 2021 |  |  | December 31, 2020 |
Laboratory equipment |  | $ | 1,058 |  |  | $ | 76 |
Computer equipment and software |  |  | 77 |  |  |  | — |
Leasehold improvements |  |  | 91 |  |  |  | — |
Construction in progress |  |  | 146 |  |  |  | — |
|  |  | 1,372 |  |  |  | 76 |
Less accumulated depreciation |  |  | (52 | ) |  |  | (5 | )
Total |  | $ | 1,320 |  |  | $ | 71 |
Summary of Accrued Liabilities | Accrued liabilities consisted of the following (in thousands):
|  | September 30, 2021 |  |  | December 31, 2020 |
Accrued personnel costs |  | $ | 1,411 |  |  | $ | 565 |
Accrued research and development costs |  |  | 652 |  |  |  | 266 |
Current portion of operating lease liability |  |  | 475 |  |  |  | — |
Accrued other |  |  | 751 |  |  |  | 100 |
Total |  | $ | 3,289 |  |  | $ | 931 |

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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