| Supplemental Balance Sheet Information |
Supplemental Balance Sheet Information Prepaid expenses and other current assets | | | | | | | | | | | | | December 31, | | 2023 | | 2022 | | Prepaid clinical, contract research and manufacturing costs | $ | — | | | $ | 213 | | | Prepaid insurance | 508 | | | 408 | | | Prepaid franchise tax | 259 | | | 223 | | | Lease costs | 235 | | | 111 | | | Other | 191 | | | 519 | | | Prepaid expenses and other current assets | $ | 1,193 | | | $ | 1,474 | |
Other noncurrent assets | | | | | | | | | | | | | December 31, | | 2023 | | 2022 | | Restricted cash | $ | 1,200 | | | $ | 1,200 | | | Prepaid insurance, noncurrent | 1,785 | | | 2,252 | | | Other | — | | | 38 | | | Other noncurrent assets | $ | 2,985 | | | $ | 3,490 | |
Property and equipment, net | | | | | | | | | | | | | December 31, | | 2023 | | 2022 | | Scientific equipment | $ | 246 | | | $ | 6,087 | | | | | | | Computers and software | 3 | | | 63 | | | Furniture and fixtures | 30 | | | 30 | | | Property and equipment, gross | 279 | | | 6,180 | | | Less: accumulated depreciation | (225) | | | (3,650) | | | Property and equipment, net | $ | 54 | | | $ | 2,530 | |
Depreciation and amortization expense was $634 and $1,163, for the years ended December 31, 2023 and 2022, respectively. During the year ended December 31, 2023, the Company sold scientific equipment with a net book value of $1,834 and recognized a loss of $920 in the accompanying statement of operations for the year ended December 31, 2023. Accrued expenses and other current liabilities | | | | | | | | | | | | | December 31, | | 2023 | | 2022 | | Accrued clinical, contract research and manufacturing costs | $ | — | | | $ | 48 | | | Accrued restructuring costs | — | | | 48 | | | Lease liability, current | 626 | | | 539 | | | Accrued payroll-related expenses | 71 | | | 32 | | | Accrued other expenses | 182 | | | 611 | | | Accrued expenses and other current liabilities | $ | 879 | | | $ | 1,278 | |
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