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Certain Balance Sheet Accounts (Tables)

9 Months Ended

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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- References

No definition available.

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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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- 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.

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