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Restructuring, Impairment and Related Charges (Tables)

3 Months Ended

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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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
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