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Certain Balance Sheet Items | 9 Months Ended
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Sep. 30, 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):
|  | September 30, 2023 |  | December 31, 2022
Accounts receivable from product sales to partners |  | $ | 50,172 |  |  | $ | 62,979 |
Accounts receivable from revenues under collaborative agreements |  | 17,357 |  |  | 18,776 |
Accounts receivable from royalty payments |  | 113,632 |  |  | 100,900 |
Accounts receivable from other product sales |  | 38,758 |  |  | 6,229 |
Contract assets |  | 3,338 |  |  | 44,102 |
Total accounts receivable and contract assets |  | 223,257 |  |  | 232,986 |
Allowance for distribution fees and discounts |  | (5,932) |  |  | (1,914) |
Total accounts receivable, net and contract assets |  | $ | 217,325 |  |  | $ | 231,072 |
Inventories, net consisted of the following (in thousands):
|  | September 30, 2023 |  | December 31, 2022
Raw materials |  | $ | 26,930 |  |  | $ | 13,792 |
Work-in-process |  | 37,573 |  |  | 40,361 |
Finished goods |  | 64,418 |  |  | 45,970 |
Total inventories, net |  | $ | 128,921 |  |  | $ | 100,123 |
Prepaid expenses and other assets consisted of the following (in thousands):
|  | September 30, 2023 |  | December 31, 2022
Prepaid manufacturing expenses |  | $ | 47,527 |  |  | $ | 51,694 |
Other prepaid expenses |  | 7,258 |  |  | 4,647 |
Other assets |  | 12,808 |  |  | 14,984 |
Total prepaid expenses and other assets |  | 67,593 |  |  | 71,325 |
Less: Long-term portion |  | (18,115) |  |  | (26,301) |
Total prepaid expenses and other assets, current |  | $ | 49,478 |  |  | $ | 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):
|  | September 30, 2023 |  | December 31, 2022
Research equipment |  | $ | 8,353 |  |  | $ | 7,380 |
Manufacturing equipment |  | 31,231 |  |  | 27,893 |
Computer and office equipment |  | 9,117 |  |  | 7,855 |
Leasehold improvements |  | 6,856 |  |  | 6,729 |
Subtotal |  | 55,557 |  |  | 49,857 |
Accumulated depreciation and amortization |  | (18,091) |  |  | (14,756) |
Subtotal |  | 37,466 |  |  | 35,101 |
Right of use of assets |  | 37,203 |  |  | 40,469 |
Property and equipment, net |  | $ | 74,669 |  |  | $ | 75,570 |
Depreciation and amortization expense was approximately $2.7 million and $2.0 million, inclusive of ROU asset amortization of $1.4 million and $0.7 million for the three months ended September 30, 2023 and 2022, respectively. Depreciation and amortization expense was approximately $8.2 million and $3.9 million inclusive of ROU asset amortization of $4.2 million and $1.7 million for the nine months ended September 30, 2023 and 2022, respectively. Accrued expenses consisted of the following (in thousands):
|  | September 30, 2023 |  | December 31, 2022
Accrued compensation and payroll taxes |  | $ | 13,995 |  |  | $ | 19,939 |
Accrued outsourced manufacturing expenses |  | 13,870 |  |  | 12,190 |
Income taxes payable |  | 18,029 |  |  | — |
Product returns and sales allowance |  | 36,458 |  |  | 30,261 |
Other accrued expenses |  | 8,912 |  |  | 29,771 |
Lease liability |  | 32,358 |  |  | 34,788 |
Total accrued expenses |  | 123,622 |  |  | 126,949 |
Less long-term portion |  | (28,422) |  |  | (30,433) |
Total accrued expenses, current |  | $ | 95,200 |  |  | $ | 96,516 |
Expense associated with the accretion of the lease liabilities was approximately $0.6 million and $0.1 million for the three months ended September 30, 2023 and 2022, respectively and $1.9 million and $0.3 million for the nine months ended September 30, 2023 and 2022, respectively. Total lease expense for the three months ended September 30, 2023 and 2022 was $2.0 million and $0.9 million, respectively and $6.1 million and $2.0 million for the nine months ended September 30, 2023 and 2022, respectively. Cash paid for amounts related to leases for the three months ended September 30, 2023 and 2022 was $1.6 million and $1.1 million, respectively and $5.0 million and $2.7 million for the nine months ended September 30, 2023 and 2022, respectively.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//210/tableOfContent + Details
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