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Inventory | 9 Months Ended
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Sep. 30, 2022
Inventory Disclosure [Abstract] |
Inventory | INVENTORY We began capitalizing inventory during the fourth quarter of 2021, at which time our intent to commercialize IBSRELA was established and we commenced preparation for the commercial launch of IBSRELA. Inventory consisted of the following (in thousands):
|  | September 30, 2022
Raw materials |  | $ | 5,798 |
Work in process |  | 2,907 |
Finished goods |  | 1,069 |
Total |  | $ | 9,774 |
Reported as: |  |
Inventory |  | $ | 1,250 |
Other assets |  | 8,524 |
Total |  | $ | 9,774 |
Prepaid commercial manufacturing of $16.1 million and $9.4 million as of September 30, 2022 and December 31, 2021, respectively, consist of prepayments to third party contract manufacturing organizations for the manufacture of IBSRELA for production orders which we expect work to commence within the next 12 months. Prepayments for commercial manufacturing of $3.8 million as of September 30, 2022 that are expected to be converted into inventory after 12 months are included in other assets on our condensed balance sheets.

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 330 -URI https://asc.fasb.org/topic&trid=2126998 + Details
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