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Balance Sheet Components
6 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2022
Property, Plant and Equipment [Abstract]    
Property and Equipment
5. Balance Sheet Components
Property and equipment, net
Property and equipment, net consists of the following (in thousands):
 
    
June 30,
2023
    
December 31,
2022
 
Construction in progress
   $ 689      $ 689  
Furniture
     118        118  
Computers and equipment
     85        77  
Leasehold improvements
     55        55  
    
 
 
    
 
 
 
Property and equipment, gross
     947        939  
Less: Accumulated depreciation
     (187      (167
    
 
 
    
 
 
 
Property and equipment, net
   $ 760      $ 772  
    
 
 
    
 
 
 
 
Depreciation expense was $10 thousand and $20 thousand for both of the three and six months ended June 30, 2023 and 2022, respectively.
Accrued Expenses
Accrued expenses consists of the following (in thousands):
 
    
June 30,
2023
    
December 31,
2022
 
Accrued professional service fees
   $ 2,783      $ 2,024  
Accrued sales and marketing costs
     1,524        574  
Accrued research and development costs
     564        459  
Accrued others
     78        79  
    
 
 
    
 
 
 
Accrued expenses
   $ 4,949      $ 3,136  
    
 
 
    
 
 
 
5. Property and Equipment, Net
Property and equipment consisted of the following as of December 31, 2022 and 2021 (in thousands):

 
  
December 31,
 
 
  
2022
 
  
2021
 
Computers & equipment
  
$
77
 
  
$
77
 
Furniture
  
 
118
 
  
 
118
 
Leasehold improvements
  
 
55
 
  
 
48
 
Construction in progress
  
 
689
 
  
 
689
 
    
 
 
    
 
 
 
Property and equipment, gross
  
 
939
 
  
 
932
 
Less: Accumulated depreciation
  
 
(167
  
 
(127
    
 
 
    
 
 
 
Property and equipment, net
  
$
772
 
  
$
805
 
Depreciation expense for each of the years ended December
 31
, 2022, 2021, and 2020 was $40 thousand, $39 thousand, and $40 thousand, respectively.