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Inventory | 9 Months Ended
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Sep. 30, 2024
Inventory |
Inventory | 3. Inventory Inventories are stated at the lower of average cost or net realizable value and consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 30, |  | December 31,
​ | ​ | 2024 | ​ | 2023
Raw materials | ​ | $ | 2,607 | ​ | $ | —
Work in process | ​ |  | 4,835 | ​ |  | —
Inventory | ​ | $ | 7,442 | ​ | $ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Recognized as: | ​ | ​ | ​ | ​ | ​ | ​
Inventory | ​ | $ | 38 | ​ | $ | —
Other assets | ​ | ​ | 7,404 | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
​ ​ Prelaunch Inventory During the nine months ended September 30, 2024, we capitalized costs of $7.4 million associated with the production 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 YUTREPIA to be realized. Amounts recognized as Other Assets are comprised entirely of raw materials and work in process inventories not expected to be sold within one year of the balance sheet date.

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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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