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Balance Sheet Account Details (Tables)

3 Months Ended

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

Balance sheet account details.

+ References

No definition available.

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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

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Tabular disclosure of the components of accrued liabilities.

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