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Balance Sheet Details

12 Months Ended

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

4. Balance Sheet Details

Property and Equipment

Property and equipment, net, consist of the following:


	December 31,
	2024			2023
Leasehold improvements	$	—		$	12,579
Furniture and equipment		85,613			134,106
Software		342,628			342,628
		428,241			489,313
Less accumulated depreciation and amortization		(402,734	)		(443,513	)
Property and equipment, net	$	25,507		$	45,800

The Company uses the straight-line method to record depreciation expense with useful lives of three to five years. Leasehold improvements are amortized over a useful life of five years. Depreciation and amortization of property and equipment of $21,077 and $20,295 was recorded for the years ended December 31, 2024 and 2023, respectively.

Accrued Liabilities and Other Current Liabilities

Accrued liabilities and other current liabilities consist of the following:


	December 31,
	2024		2023
Accrued compensation	$	785,949	$	824,390
Clinical trial accruals		726,130		1,034,720
Professional services fees		23,949		35,753
Other		126,832		164,375
Total accrued liabilities and other current liabilities	$	1,662,860	$	2,059,238