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Condensed Consolidated Balance Sheet Components | 3 Months Ended
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Mar. 31, 2023
Condensed Consolidated Balance Sheet Components [Abstract] |
CONDENSED CONSOLIDATED BALANCE SHEET COMPONENTS | NOTE 4. CONDENSED CONSOLIDATED BALANCE SHEET COMPONENTS Prepaid expenses and other current assets The following table summarizes the details of prepaid expenses and other current assets as of the dates set forth below (in thousands):
|  | March 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Prepaid insurance |  | $ | 942 |  |  | $ | 1,362 |
Research and development prepaid expenses |  |  | 925 |  |  |  | 842 |
Other receivables |  |  | 270 |  |  |  | 118 |
Payroll tax credit receivable |  |  | 250 |  |  |  | 250 |
Other prepaid expenses and current assets |  |  | 721 |  |  |  | 246 |
Total |  | $ | 3,108 |  |  | $ | 2,818 |
Property and equipment, net The following table summarizes the details of property and equipment, net as of the dates set forth below (in thousands):
|  | March 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Leasehold improvements |  | $ | 2,477 |  |  | $ | 2,477 |
Lab equipment |  |  | 1,732 |  |  |  | 1,706 |
Office furniture & fixtures |  |  | 502 |  |  |  | 502 |
Computer equipment |  |  | 145 |  |  |  | 145 |
Capitalized software |  |  | 90 |  |  |  | 90 |
Property and equipment, gross |  |  | 4,946 |  |  |  | 4,920 |
Less: accumulated depreciation and amortization |  |  | (1,626 | ) |  |  | (1,352 | )
Property and equipment, net |  | $ | 3,320 |  |  | $ | 3,568 |
Depreciation and amortization expenses were $0.3 million and $0.2 million for the three months ended March 31, 2023 and 2022, respectively. Accrued expenses and other current liabilities The following table summarizes the details of accrued expenses and other current liabilities as of the dates set forth below (in thousands):
|  | March 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Research and development accrued expenses |  | $ | 2,228 |  |  | $ | 2,651 |
Accrued employee and related compensation expenses |  |  | 501 |  |  |  | 1,587 |
Other |  |  | 426 |  |  |  | 194 |
Total |  | $ | 3,155 |  |  | $ | 4,432 |
Other non-current liabilities The following table summarizes the details of other non-current liabilities as of the dates set forth below (in thousands):
|  | March 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
CIRM grant liability |  | $ | 2,264 |  |  | $ | 2,264 |
Restricted stock liability |  |  | 3 |  |  |  | 9 |
Other non-current liabilities |  |  | 64 |  |  |  | 80 |
Total |  | $ | 2,331 |  |  | $ | 2,353 |

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- Definition The entire disclosure for condensed financial statements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 04 -Paragraph a -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3 + Details
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