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Balance Sheet Account Details (Tables) | 3 Months Ended
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Mar. 31, 2024
Balance Sheet Account Details [Abstract] |
Schedule of Property and Equipment, Net | When assets are sold, or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in operating income or expense.
Asset |  | Estimated Useful Life
Lab and office equipment |  | 4 - 7 years
Computer hardware |  | 3 - 5 years
Leasehold improvements |  | Shorter of the useful life or remaining lease term
Computer software |  | Shorter of 3 years or useful life of asset
Property and equipment, net, consisted of the following as of March 31, 2024 and December 31, 2023:
(in thousands) |  | March 31, 2024 |  | December 31, 2023
Leasehold improvements |  | $ | 16,077 |  |  | $ | 16,077 |
Lab and office equipment |  | 9,485 |  |  | 9,452 |
Computer equipment and software |  | 754 |  |  | 754 |
Construction in progress |  | 1,532 |  |  | 842 |
Property and equipment, at cost |  | 27,848 |  |  | 27,125 |
Less accumulated depreciation |  | (9,891) |  |  | (8,876) |
Total property and equipment, net |  | $ | 17,957 |  |  | $ | 18,249 |
Schedule of Accrued Liabilities | Accrued expenses and other current liabilities consisted of the following as of March 31, 2024 and December 31, 2023:
(in thousands) |  | March 31, 2024 |  | December 31, 2023
Compensation |  | $ | 2,939 |  |  | $ | 5,247 |
Due to former parent |  | 496 |  |  | 1,234 |
Professional service fees |  | 229 |  |  | 431 |
Royalties owed to third parties |  | 70 |  |  | 139 |
Other |  | 293 |  |  | 17 |
Total accrued expenses and other current liabilities |  | $ | 4,027 |  |  | $ | 7,068 |

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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 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1 + Details
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- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
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