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Restructuring, Impairment and Related Charges (Tables) | 3 Months Ended
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Mar. 31, 2023
Restructuring and Related Activities [Abstract] |
Summary of Restructuring, Impairment and Related Charges | Restructuring, impairment and related charges included in our condensed statement of operations for the three months ended March 31, 2023 and March 31, 2022 consisted of the following:
|  | Three Months Ended March 31, |
|  | 2023 |  |  | 2022 |
|  | (in thousands) |
Long-lived assets impairments and write-offs |  | $ | — |  |  | $ | 12,653 |
Severance and employee-related costs |  |  | 143 |  |  |  | 7,016 |
Winding down, exit and other related costs |  |  | 3,226 |  |  |  | 2,993 |
Total |  | $ | 3,369 |  |  | $ | 22,662 |
Schedule of Activity Related to Restructuring Liabilities Associated to Restructuring Initiatives | The following table summarizes the activity related to the restructuring liabilities associated with our restructuring initiatives for the three months ended March 31, 2023:
|  | Three Months Ended March 31, |
|  | 2023 |  |  | 2022 |
|  | (in thousands) |
Beginning balance |  | $ | 6,826 |  |  | $ | — |
Reclassification of final payment obligation related to a manufacturing agreement that was recognized in the prior period (see Note 13) |  |  | — |  |  |  | 2,185 |
Restructuring, impairment and related charges |  |  | 3,369 |  |  |  | 22,662 |
Cash payments |  |  | (8,905 | ) |  |  | (3,867 | )
Noncash activities |  |  | — |  |  |  | (13,825 | )
Ending balance |  | $ | 1,290 |  |  | $ | 7,155 |
|  | March 31, 2023 |  |  | December 31, 2022 |
|  | (in thousands) |
Accounts payable |  | $ | 98 |  |  | $ | 896 |
Accrued compensation and benefits |  |  | 143 |  |  |  | 41 |
Accrued research and development liabilities |  |  | 1,049 |  |  |  | 5,889 |
Total |  | $ | 1,290 |  |  | $ | 6,826 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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