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Balance Sheet Components - Schedule of Accrued Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Balance Sheet Related Disclosures [Abstract]
Accrued payroll and related expenses	$ 1,870	$ 3,964
Accrued research and development expenses	2,054	1,665
Accrued restructuring charges	481	0
Accrued professional service fees	432	638
Liability for early exercised stock options	38	89
Other	449	492
Accrued and other liabilities	$ 5,324	$ 6,848

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Accrued research and development expenses.

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Accrued restructuring charges

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Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them.

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-SubTopic 210
-Section S99
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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received.

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Amount of expenses incurred but not yet paid classified as other.

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