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Balance Sheet Items (Tables) | 6 Months Ended
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Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Summary of prepaid expenses and other current asset | Prepaid expenses and other current asset consist of the following as of June 30, 2021 and December 31, 2020:
|  | June 30, 2021 |  |  | December 31, 2020 |
Prepaid expenses |  | $ | 439 |  |  | $ | 245 |
Research tax credit |  |  | 304 |  |  |  | — |
Prepaid research and development costs |  |  | 569 |  |  |  | 441 |
Notes and interest receivable |  |  | 38 |  |  |  | 260 |
Other current assets |  |  | 686 |  |  |  | 59 |
|  | $ | 2,036 |  |  | $ | 1,005 |
Summary of property and equipment, net | Property and equipment, net, consists of the following as of June 30, 2021 and December 31, 2020:
|  | June 30, 202 1 |  |  | December 31, 2020 |
Computer equipment and software |  | $ | 96 |  |  | $ | 85 |
Furniture and fixtures |  |  | 142 |  |  |  | 135 |
Lab equipment |  |  | 667 |  |  |  | 600 |
Leasehold improvements |  |  | 934 |  |  |  | 746 |
Property and equipment |  |  | 1,839 |  |  |  | 1,566 |
Less accumulated depreciation |  |  | (621 | ) |  |  | (456 | )
Property and equipment—net |  | $ | 1,218 |  |  | $ | 1,110 |
Summary of accrued liabilities | Accrued liabilities as of June 30, 2021 and December 31, 2020 consist of the following:
|  | June 30, 2021 |  |  | December 31, 2020 |
Accrued other liabilities |  | $ | 838 |  |  | $ | 441 |
Accrued clinical trial liability |  |  | 110 |  |  |  | 224 |
|  | $ | 948 |  |  | $ | 665 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + 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(13)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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