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Operating expense (Tables) | 9 Months Ended
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Sep. 30, 2022
Analysis of income and expense [abstract] |
Disclosure Of Detailed Information About Expenses By Nature Explanatory | The following table provides the unaudited condensed consolidated interim statement of operations classification of the Company's total operating expense:
(in KUSD) | Three months ended September 30, |  | Nine months ended September 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Cost of product sales | 1,295 |  |  | 502 |  |  | 4,090 |  |  | 623 |
R&D |  |  |  |  |  |  |
External costs (1) | 24,363 |  |  | 20,041 |  |  | 83,706 |  |  | 66,330 |
Employee expense (2) | 17,313 |  |  | 16,764 |  |  | 55,459 |  |  | 49,180 |
R&D expenses | 41,676 |  |  | 36,805 |  |  | 139,165 |  |  | 115,510 |
S&M |  |  |  |  |  |  |
External costs (3) | 8,236 |  |  | 7,973 |  |  | 26,406 |  |  | 18,989 |
Employee expense (2) | 8,611 |  |  | 9,072 |  |  | 26,470 |  |  | 27,188 |
S&M expenses | 16,847 |  |  | 17,045 |  |  | 52,876 |  |  | 46,177 |
G&A |  |  |  |  |  |  |
External costs (1) | 5,020 |  |  | 4,599 |  |  | 18,539 |  |  | 15,204 |
Employee expense (2) | 14,597 |  |  | 11,988 |  |  | 38,329 |  |  | 38,332 |
G&A expenses | 19,617 |  |  | 16,587 |  |  | 56,868 |  |  | 53,536 |
Total operating expense | 79,435 |  |  | 70,939 |  |  | 252,999 |  |  | 215,846 |
(1) Includes depreciation expense (2) Includes share-based compensation expense (3) Includes depreciation expense for Property, plant and equipment for the three and nine months ended September 30, 2022. All other depreciation expense was not material for the three and nine months ended September 30, 2022. All depreciation expense was not material for the three and nine months ended September 30, 2021.

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