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Prepaid Expenses Other Assets Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2021

Prepaid Expenses Other Assets Accrued Expenses And Other Liabilities [Abstract]

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following as of December 31, 2021 and 2020 (in thousands):

		December 31,
		2021				2020
Prepaid insurance		$	1,344			$	1,157
Prepaid clinical			2,039				89
Prepaid other			96				41
Insurance receivable			—				110
Other current assets			34				38
Total prepaid expenses and other current assets		$	3,513			$	1,435

Schedule of Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consisted of the following as of December 31, 2021 and 2020 (in thousands):

		December 31,
		2021				2020
Accrued compensation and related expenses		$	1,411			$	98
Accrued severance			104				12
Accrued clinical			454				258
Accrued professional services			167				9
Accrued costs associated with PIPE financing			-				450
Accrued other			83				146
Total accrued expenses and other liabilities		$	2,219			$	973

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- Definition

Prepaid expenses, other assets, accrued expenses and other liabilities.

+ References

No definition available.

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- Definition

Schedule of accrued expenses and other liabilities.

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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

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