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Certain Balance Sheet Accounts (Tables) | 9 Months Ended
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Sep. 30, 2021
Balance Sheet Related Disclosures [Abstract] |
Summary of Prepaid Expenses and Other Current Assets | Prepaid expenses and other current assets consist of the following (in thousands):
|  | September 30, 2021 |  |  | December 31, 2020 |
Recoverable research and development tax credits |  | $ | 6,943 |  |  | $ | — |
Prepaid research and development expenses |  |  | 2,661 |  |  |  | 1,500 |
Prepaid expenses |  |  | 1,960 |  |  |  | — |
Other assets |  |  | 1,050 |  |  |  | 11 |
Total prepaid expenses and other current assets |  | $ | 12,614 |  |  | $ | 1,511 |
Summary of Accrued Expenses | Accrued expenses consist of the following (in thousands):
|  | September 30, 2021 |  |  | December 31, 2020 |
Accrued payroll |  | $ | 1,443 |  |  | $ | 592 |
Accrued research and development expenses |  |  | 1,278 |  |  |  | 627 |
Other accrued expenses |  |  | 290 |  |  |  | — |
Total accrued expenses |  | $ | 3,011 |  |  | $ | 1,219 |

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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 the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses. + References No definition available. + Details
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