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FIXED ASSET IMPAIRMENT | 9 Months Ended
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Sep. 30, 2024
FIXED ASSET IMPAIRMENT |
FIXED ASSET IMPAIRMENT | 11. FIXED ASSET IMPAIRMENT During the third quarter of 2023, the Company identified an impairment indicator associated with its property and equipment and performed interim impairment tests on the long-lived tangible assets as a result of the planned change of the Company’s contract manufacturing partner. The interim impairment tests were performed using estimated market prices. The Company determined that the fair value of certain long-lived tangible assets were lower than the related book values. Additionally, for certain long-lived tangible assets, it was more likely than not that those long-lived assets would be disposed significantly before the end of their previously estimated useful lives. As a result, impairment charges of $159 thousand were recorded in the third quarter of 2023 on its long-lived tangible assets.

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- Definition The entire disclosure for the details of the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value. Disclosure may also include a description of the impaired asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired asset is reported. + References No definition available. + Details
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