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Balance Sheet Components
9 Months Ended
Sep. 30, 2023
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Components

Note 4. Balance Sheet Components

 

Accrued and Other Liabilities

Accrued and other liabilities consist of the following (in thousands):

 

 

 

September 30,

 

 

December 31,

 

 

 

2023

 

 

2022

 

Accrued payroll and related expenses

 

$

2,424

 

 

$

3,964

 

Accrued research and development expenses

 

 

971

 

 

 

1,665

 

Accrued restructuring

 

 

225

 

 

 

 

Accrued professional service fees

 

 

108

 

 

 

638

 

Liability for early exercised stock options

 

 

7

 

 

 

89

 

Other

 

 

218

 

 

 

492

 

Accrued and other liabilities

 

$

3,953

 

 

$

6,848