Balance Sheet Components

9 Months Ended

Sep. 30, 2022

Balance Sheet Related Disclosures [Abstract]

Note 5. Balance Sheet Components

Property and Equipment

Property and equipment as of September 30, 2022 and December 31, 2021, consisted of the following (amounts in thousands):


	September 30,			December 31,
	2022			2021
Computer equipment, hardware, and software	$	6,402		$	2,740
Furniture and fixtures		56,363			15,116
Machinery and equipment		108,615			66,953
Leasehold improvements		69,015			23,192
Construction-in-progress		88,802			101,420
Property and equipment, gross		329,197			209,421
Accumulated depreciation and amortization		(60,972	)		(43,238	)
Property and equipment, net	$	268,225		$	166,183

Depreciation and amortization expense related to property and equipment was $8.0 million and $2.9 million for the three months ended September 30, 2022 and 2021, respectively. Depreciation and amortization expense related to property and equipment was $18.3 million and $8.1 million for the nine months ended September 30, 2022 and 2021, respectively.

Accrued Liabilities

Accrued liabilities as of September 30, 2022 and December 31, 2021, consisted of the following (amounts in thousands):


	September 30,		December 31,
	2022		2021
Accrued property and equipment	$	3,705	$	1,815
Accrued facilities expense		728		1,637
Accrued purchase cancellation fees		3,508		31
Other		7,283		2,595
Accrued liabilities	$	15,224	$	6,078

Other liabilities

Other liabilities as of September 30, 2022 and December 31, 2021, consisted of the following (amounts in thousands):


	September 30,		December 31,
	2022		2021
Long-term advance payments	$	2,415	$	315
Asset retirement obligation		5,177		—
Other liabilities	$	7,592	$	315