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Balance Sheet Items (Tables)

6 Months Ended

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, 2021				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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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

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Tabular disclosure of the components of accrued liabilities.

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