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Certain Balance Sheet Items
 3 Months Ended
Mar. 31, 2023
Balance Sheet Related Disclosures [Abstract]  
Certain Balance Sheet Items Certain Balance Sheet Items
Accounts receivable, net and contract assets consisted of the following (in thousands):
March 31,
2023		December 31,
2022
Accounts receivable from product sales to partners$58,502 $62,979 
Accounts receivable from revenues under collaborative agreements2,356 18,776 
Accounts receivable from royalty payments100,829 100,900 
Accounts receivable from other product sales6,774 6,229 
Contract assets32,338 44,102 
     Total accounts receivable and contract assets$200,799 $232,986 
Allowance for distribution fees and discounts(5,916)(1,914)
     Total accounts receivable, net and contract assets$194,883 $231,072 
Inventories, net consisted of the following (in thousands):
March 31,
2023		December 31,
2022
Raw materials$22,453 $13,792 
Work-in-process27,402 40,361 
Finished goods57,666 45,970 
     Total inventories, net$107,521 $100,123 
Prepaid expenses and other assets consisted of the following (in thousands):
March 31,
2023		December 31,
2022
Prepaid manufacturing expenses$50,084 $51,694 
Other prepaid expenses4,739 4,647 
Other assets7,424 14,984 
     Total prepaid expenses and other assets$62,247 $71,325 
Less: Long-term portion(25,240)(26,301)
     Total prepaid expenses and other assets, current$37,007 $45,024 
Prepaid manufacturing expenses include raw materials, slot reservation fees and other amounts paid to contract manufacturing organizations. Such amounts are reclassified to work-in-process inventory as materials are used or the contract manufacturing organization services are complete.
Property and equipment, net consisted of the following (in thousands):
March 31,
2023		December 31,
2022
Research equipment$8,836 $7,380 
Manufacturing equipment31,007 27,893 
Computer and office equipment8,173 7,855 
Leasehold improvements6,699 6,729 
     Subtotal$54,715 $49,857 
Accumulated depreciation and amortization(16,171)(14,756)
     Subtotal$38,544 $35,101 
Right of use of assets39,420 40,469 
     Property and equipment, net$77,964 $75,570 
Depreciation and amortization expense was approximately $2.6 million and $0.8 million, inclusive of ROU asset amortization of $1.4 million and $0.4 million for the three months ended March 31, 2023 and 2022, respectively.
Accrued expenses consisted of the following (in thousands):
March 31,
2023		December 31,
2022
Accrued compensation and payroll taxes$10,837 $19,939 
Accrued outsourced manufacturing expenses12,456 12,190 
Income taxes payable2,638 — 
Product returns and sales allowance29,610 30,261 
Other accrued expenses19,947 29,771 
Lease liability34,063 34,788 
     Total accrued expenses$109,551 $126,949 
Less long-term portion(29,573)(30,433)
     Total accrued expenses, current$79,978 $96,516 
Expense associated with the accretion of the lease liabilities was approximately $0.7 million and $0.1 million for the three months ended March 31, 2023 and 2022, respectively. Total lease expense for the three months ended March 31, 2023 and 2022 was $2.1 million and $0.5 million, respectively.
Cash paid for amounts related to leases for the three months ended March 31, 2023 and 2022 was $1.7 million and $0.7 million, respectively.