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Inventory | 3 Months Ended
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Mar. 31, 2024
Inventory |
Inventory | 3. Inventory Inventories are stated at the lower of average cost or net realizable value and consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, |  | December 31,
​ | ​ | 2024 | ​ | 2023
Raw materials | ​ | $ | 1,303 | ​ | $ | —
Work in process | ​ |  | 2,214 | ​ |  | —
Inventory | ​ | $ | 3,517 | ​ | $ | —
​ ​ Prelaunch Inventory During the quarter ended March 31, 2024, we capitalized costs of $3.5 million associated with the manufacture of YUTREPIA as a result of our determination that regulatory approval and subsequent commercialization is probable and we also expect future economic benefit from the sales of the product to be realized.

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- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//330/tableOfContent + Details
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