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Composition of Certain Financial Statement Captions

12 Months Ended

Dec. 31, 2023

5. Composition of Certain Financial Statement Captions

Other Current Assets

As of December 31, 2023 and 2022, other current assets were comprised of the following (in thousands):

Property and Equipment, net

As of December 31, 2023 and 2022, property and equipment, net, were comprised of the following (in thousands):


	December 31,
	2023			2022
Office and computer equipment	$	1,632		$	1,474
Leasehold improvements		1,810			1,810
		3,442			3,284
Less accumulated depreciation		(2,536	)		(1,960	)
	$	906		$	1,324

Depreciation expense totaled $0.6 million and $0.5 million for the year ended December 31, 2023 and 2022, respectively.

Intangible Assets, net

As of December 31, 2023, intangible assets included the net book value of costs incurred for software upgrades. Amortization

expenses totaled $0.1 million for each of the years ended December 31, 2023 and 2022.

Accounts Payable and Accrued Expenses

As of December 31, 2023 and 2022, accounts payable and accrued expenses were comprised of the following (in thousands):


	December 31,
	2023		2022
Accounts payable	$	4,758	$	8,364
Accrued payroll and bonus		987		989
Accrued professional fees		128		147
Accrued vacation and compensation		370		325
Accrued R&D studies		388		309
	$	6,631	$	10,134