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Balance Sheet Components (Tables) | 9 Months Ended
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Sep. 30, 2023
Balance Sheet Related Disclosures [Abstract] |
Schedule of Property and Equipment Net | Property and equipment, net consists of the following:
| September 30, 2023 |  | December 31, 2022
| (in thousands)
Laboratory equipment | $ | 43,158 |  |  | $ | 36,533 |
Computer equipment | 2,684 |  |  | 2,545 |
Furniture and fixtures | 2,887 |  |  | 2,852 |
Leasehold improvements | 80,207 |  |  | 84,422 |
Construction in progress | 22 |  |  | — |
Property and equipment, gross | 128,958 |  |  | 126,352 |
Less accumulated depreciation | (29,649) |  |  | (20,743) |
Total property and equipment, net | $ | 99,309 |  |  | $ | 105,609 |
Schedule of Accrued and Other Liabilities | Accrued and other liabilities consist of the following:
| September 30, 2023 |  | December 31, 2022
| (in thousands)
Research and development expenses | $ | 65,693 |  |  | $ | 48,880 |
Payroll and related expenses | 27,176 |  |  | 28,286 |
Accrued income taxes | 15,415 |  |  | 15,228 |
Operating lease liabilities, current | 13,557 |  |  | 4,137 |
Excess funds payable under grant agreements | 9,217 |  |  | 7,652 |
Net profit-sharing amount | 6,964 |  |  | 357,762 |
Other professional and consulting expenses | 4,336 |  |  | 3,987 |
Other accrued expenses | 3,711 |  |  | 12,711 |
Accrued royalties | 42 |  |  | 10,447 |
Total accrued and other liabilities | $ | 146,111 |  |  | $ | 489,090 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1 + Details
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