XML 36 R30.htm IDEA: XBRL DOCUMENT
v3.24.3

Restructuring Plan (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Restructuring and Related Activities [Abstract] |
Summary of Restructuring Activities by Type of Cost | The following table summarizes the charges related to restructuring activities by type of cost:
|  | Three and Nine Months Ended September 30, 2023 |
|  | Severance & Employee-Related Costs |  |  | Inventory Write-Off |  |  | Accelerated Depreciation |  |  | Facility and Other Exit Costs |  |  | Total |
|  | (Amounts in thousands) |
Cost of product revenue |  | $ | 1,654 |  |  | $ | 17,185 |  |  | $ | 3,788 |  |  | $ | 84 |  |  | $ | 22,711 |
Research and development |  |  | 34 |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 35 |
Selling, general and administrative |  |  | 1,142 |  |  |  | — |  |  |  | 27 |  |  |  | 97 |  |  |  | 1,266 |
|  | $ | 2,830 |  |  | $ | 17,185 |  |  | $ | 3,816 |  |  | $ | 181 |  |  | $ | 24,012 |
Summary of Activity Related to Restructuring Plan | Activity related to the Restructuring Plan for the nine months ended September 30, 2023 was as follows (amounts in thousands):
|  | Restructuring Costs |  |  | Amounts Paid in the Nine Months Ended September 30, 2023 |  |  | Non-Cash Restructuring Items |  |  | Restructuring Liability |
Severance & employee-related costs |  | $ | 2,830 |  |  | $ | (2,478 | ) |  | $ | (214 | ) |  | $ | 138 |
Inventory write-off |  |  | 17,185 |  |  |  | — |  |  | $ | (17,185 | ) |  |  | — |
Accelerated depreciation |  |  | 3,816 |  |  |  | — |  |  | $ | (3,816 | ) |  |  | — |
Facility exit and other exit costs |  |  | 181 |  |  |  | (171 | ) |  | $ | (10 | ) |  |  | — |
Total |  | $ | 24,012 |  |  | $ | (2,649 | ) |  | $ | (21,225 | ) |  | $ | 138 |

X
- References No definition available. + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
Name: | us-gaap_ScheduleOfRestructuringReserveByTypeOfCostTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration