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Selected Balance Sheet Components (Tables) | 3 Months Ended
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Mar. 31, 2021
Balance Sheet Related Disclosures [Abstract] |
Schedule of Reconciliation of Cash, Cash Equivalents, and Restricted Cash | The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the condensed consolidated balance sheet dates that comprise the total of the same such amounts shown in the condensed consolidated statements of cash flows for all periods presented in accordance with ASU 2016-18 (in thousands):
|  | March 31, 2021 (unaudited) |  |  | December 31, 2020 |
Cash and cash equivalents |  | $ | 58,907 |  |  | $ | 7,143 |
Restricted cash included in deposits and other noncurrent assets (see Note 14) |  |  | 1,700 |  |  |  | 1,700 |
Total cash, cash equivalents, and restricted cash as shown in the condensed consolidated statements of cash flows |  | $ | 60,607 |  |  | $ | 8,843 |
Schedule of Prepaid Expenses and Other Current Assets | As of March 31, 2021 and December 31, 2020, prepaid expenses and other current assets were comprised of the following (in thousands):
|  | March 31, 2021 (unaudited) |  |  | December 31, 2020 |
Prepaid insurance |  | $ | 1,342 |  |  | $ | 264 |
Prepaid vendors, deposits and service agreements |  |  | 977 |  |  |  | 646 |
Other |  |  | 8 |  |  |  | 295 |
Total prepaid expenses and other current assets |  | $ | 2,327 |  |  | $ | 1,205 |
Schedule of Deposits and Other Noncurrent Assets | As of March 31, 2021 and December 31, 2020, deposits and other noncurrent assets were comprised of the following (in thousands):
|  | March 31, 2021 (unaudited) |  |  | December 31, 2020 |
Restricted cash and security deposit for the Irvine Lease (Note 14) |  | $ | 1,850 |  |  | $ | 1,850 |
Long-term prepaid maintenance contracts |  |  | 97 |  |  |  | 118 |
Other |  |  | 88 |  |  |  | 88 |
Total deposits and other noncurrent assets |  | $ | 2,035 |  |  | $ | 2,056 |
Schedule of Accrued Expenses and Other Current Liabilities | As of March 31, 2021 and December 31, 2020, accrued expenses and other current liabilities were comprised of the following (in thousands):
|  | March 31, 2021 (unaudited) |  |  | December 31, 2020 |
Accrued compensation (1) |  | $ | 2,452 |  |  | $ | 3,556 |
Cash holdback liability (see Note 5) |  |  | - |  |  |  | 600 |
Accrued vendor and other expenses |  |  | 2,812 |  |  |  | 1,596 |
Total accrued expenses and other current liabilities |  | $ | 5,264 |  |  | $ | 5,752 |
(1) | Includes approximately $0.9 million in severance accrual as of March 31, 2021, in accordance with the severance benefits provided under certain employment and severance benefit agreements, in connection with Oncocyte’s partial reduction in force plan and salary reduction agreements instituted in September 2020 (see Note 14).

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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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