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Intangible assets and goodwill - (Tables)

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of definite lived intangible assets

Definite-lived intangible assets consisted of the following at September 30, 2023 and December 31, 2022:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Ending Balance at

​

​

​

​

​

Reclass from

​

​

​

​

​

Foreign

​

​

Ending Balance at

Definite-lived

​

​

December 31,

​

​

​

​

​

Indefinite Lived to

​

​

​

​

​

currency

​

​

September 30,

intangibles assets, gross

​

2022

​

Additions

​

Definite Lived

​

Impairment

​

translation

​

2023

Emflaza

​

$

420,253

​

$

76,454

​

$

—

​

$

—

​

$

—

​

$

496,707

Waylivra

​

​

9,316

​

​

157

​

​

—

​

​

—

​

​

(96)

​

​

9,377

Tegsedi

​

​

7,109

​

​

4,299

​

​

—

​

​

—

​

​

(183)

​

​

11,225

Upstaza

​

​

89,550

​

​

—

​

​

—

​

​

—

​

​

—

​

​

89,550

Total definite-lived intangibles, gross

​

$

526,228

​

$

80,910

​

$

—

​

$

—

​

$

(279)

​

$

606,859

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Ending Balance at

​

​

​

​

​

Foreign

​

​

Ending Balance at

Definite-lived

​

​

December 31,

​

​

​

​

​

currency

​

​

September 30,

intangibles assets, accumulated amortization

​

2022

​

Amortization

​

translation

​

2023

Emflaza

​

$

(266,023)

​

$

(138,038)

​

$

—

​

$

(404,061)

Waylivra

​

​

(2,751)

​

​

(791)

​

​

45

​

​

(3,497)

Tegsedi

​

​

(1,709)

​

​

(1,035)

​

​

36

​

​

(2,708)

Upstaza

​

​

(3,420)

​

​

(5,597)

​

​

—

​

​

(9,017)

Total definite-lived intangibles, accumulated amortization

​

$

(273,903)

​

$

(145,461)

​

$

81

​

$

(419,283)

​

​

​

​

​

​

​

​

​

​

​

​

​

Total definite-lived intangibles, net

​

​

​

​

​

​

​

​

​

​

$

187,576

​

Schedule of estimated future amortization of intangible assets

​

​	​	​	​
​		As of September 30, 2023
2023	​	$	58,640
2024	​		46,557
2025	​		10,041
2026	​		10,041
2027 and thereafter	​		62,297
Total	​	$	187,576

Schedule of indefinite lived intangible assets

Indefinite-lived intangible assets consisted of the following at September 30, 2023 and December 31, 2022:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Ending Balance at

​

​

​

​

​

Reclass from

​

​

​

​

​

Foreign

​

​

Ending Balance at

Indefinite-lived

​

​

December 31,

​

​

​

​

​

Indefinite Lived to

​

​

​

​

​

currency

​

​

September 30,

intangibles assets

​

2022

​

Additions

​

Definite Lived

​

Impairment

​

translation

​

2023

Upstaza

​

$

235,766

​

$

—

​

$

—

​

$

—

​

$

—

​

$

235,766

PTC-FA

​

​

112,500

​

​

—

​

​

—

​

​

(112,500)

​

​

—

​

​

—

PTC-AS

​

​

105,300

​

​

—

​

​

—

​

​

(105,300)

​

​

—

​

​

—

Total indefinite-lived intangibles

​

$

453,566

​

$

—

​

$

—

​

$

(217,800)

​

$

—

​

$

235,766

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total intangible assets, net

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

$

423,342

​

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- References

No definition available.

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- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-2

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- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b),(d)
-SubTopic 30
-Topic 350
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-3

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- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-2

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