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Certain Financial Statement Caption Information | 9 Months Ended
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Sep. 30, 2023
Certain Financial Statement Caption Information [Abstract] |
Certain Financial Statement Caption Information | 4. Certain Financial Statement Caption Information Short-Term Investments The following table summarizes the Company’s short-term investments (in thousands):
|  | Maturity |  | Amortized |  |  | Unrealized |  |  | Unrealized |  |  | Estimated |
|  | (in years) |  | Cost |  |  | Gains |  |  | Losses |  |  | Fair Value |
September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. treasury securities |  | 1 or less |  | $ | 11,936 |  |  | $ | - |  |  | $ | (12 | ) |  | $ | 11,924 |
Total |  |  |  | $ | 11,936 |  |  | $ | - |  |  | $ | (12 | ) |  | $ | 11,924 |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. treasury securities |  | 1 or less |  | $ | 12,006 |  |  |  | - |  |  |  | (90 | ) |  | $ | 11,916 |
Total |  |  |  | $ | 12,006 |  |  | $ | - |  |  | $ | (90 | ) |  | $ | 11,916 |
All of the Company’s available-for-sale securities are available to the Company for use in its current operations. As a result, the Company categorizes all of these securities as current assets even though the stated maturity of some individual securities may be one year or more beyond the balance sheet date. All of the Company’s securities have a maturity within two years of the balance sheet date. There were no impairments considered other-than-temporary during the periods presented, as it is management’s intention and ability to hold the securities until a recovery of the cost basis or recovery of fair value. Unrealized gains and losses are included in accumulated other comprehensive loss. Accrued Expenses Accrued expenses consisted of the following (in thousands):
|  | September 30, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Clinical development |  | $ | 4,368 |  |  | $ | 3,253 |
Accrued payroll and other employee benefits |  |  | 2,359 |  |  |  | 2,975 |
Other accruals |  |  | 595 |  |  |  | 472 |
Income tax |  |  | 564 |  |  |  | - |
Non-clinical research |  |  | 418 |  |  |  | 465 |
Accrued interest |  |  | - |  |  |  | 74 |
Total accrued expenses |  | $ | 8,304 |  |  | $ | 7,239 |

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