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Composition of Certain Financial Statement Captions | 12 Months Ended
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Dec. 31, 2024
Composition Of Certain Financial Statement Captions [Abstract] |
Composition of Certain Financial Statement Captions | 6. Composition of Certain Financial Statement Captions Other Current Assets As of December 31, 2024 and 2023, other current assets were comprised of the following (in thousands):
|  | December 31, |
|  | 2024 |  |  | 2023 |
Prepaid services |  | $ | 87 |  |  | $ | 410 |
Deferred costs (Note 7) |  |  | 436 |  |  |  | 234 |
Prepaid insurance |  |  | 559 |  |  |  | 636 |
|  | $ | 1,082 |  |  | $ | 1,280 |
Property and Equipment, net As of December 31, 2024 and 2023, property and equipment, net, were comprised of the following (in thousands):
|  | December 31, |
|  | 2024 |  |  | 2023 |
Office and computer equipment |  | $ | 1,778 |  |  | $ | 1,632 |
Leasehold improvements |  |  | 1,810 |  |  |  | 1,810 |
|  |  | 3,588 |  |  |  | 3,442 |
Less accumulated depreciation |  |  | (3,140 | ) |  |  | (2,536 | )
|  | $ | 448 |  |  | $ | 906 |
Depreciation expense totaled $0.6 million for each of the years ended December 31, 2024 and 2023, respectively. Intangible Assets, net As of December 31, 2024, intangible assets included the net book value of costs incurred for purchase of Biocept intellectual properties (Note 12) and software upgrades. Amortization expenses totaled $0.1 million for each of the years ended December 31, 2024 and 2023. As of December 31, 2024 intangible assets, net, were comprised of the following (in thousands):
|  | December 31, 2024 |
|  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Intangible Asset, Net |
Software |  | $ | 221 |  |  | $ | (218 | ) |  | $ | 3 |
Intellectual Property |  |  | 546 |  |  |  | (80 | ) |  |  | 466 |
Total intangible assets |  | $ | 767 |  |  | $ | (298 | ) |  | $ | 469 |
As of December 31, 2023 intangible assets, net, were comprised of the following (in thousands):
|  | December 31, 2023 |
|  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Intangible Asset, Net |
Software |  | $ | 221 |  |  | $ | (179 | ) |  | $ | 42 |
Total intangible assets |  | $ | 221 |  |  | $ | (179 | ) |  | $ | 42 |
As of December 31, 2024, future amortization expense on intangible assets is estimated to be as follows (in thousands):
Year Ending December 31, |  | Amount |
2025 |  |  | 140 |
2026 |  |  | 136 |
2027 |  |  | 136 |
2028 |  |  | 57 |
Total future amortization expense |  | $ | 469 |
Accounts Payable and Accru ed Expenses As of December 31, 2024 and 2023, accounts payable and accrued expenses were comprised of the following (in thousands):
|  | December 31, |
|  | 2024 |  |  | 2023 |
Accounts payable |  | $ | 9,474 |  |  | $ | 4,758 |
Accrued payroll and bonus |  |  | 920 |  |  |  | 987 |
Accrued professional fees |  |  | 236 |  |  |  | 128 |
Accrued vacation and compensation |  |  | 356 |  |  |  | 370 |
Accrued R&D studies |  |  | 185 |  |  |  | 388 |
Accrued interest |  |  | 117 |  |  |  | — |
|  | $ | 11,288 |  |  | $ | 6,631 |

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- Definition Composition of Certain Financial Statement Captions [Abstract] + References No definition available. + Details
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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/210/tableOfContent + Details
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