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Operating expense (Tables) | 9 Months Ended
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Sep. 30, 2023
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,
| 2023 |  | 2022 |  | 2023 |  | 2022
Cost of product sales | 366 |  |  | 1,295 |  |  | 2,275 |  |  | 4,090 |
R&D |  |  |  |  |  |  |
External costs (1) | 17,365 |  |  | 24,363 |  |  | 56,966 |  |  | 83,706 |
Employee expenses (2) | 11,075 |  |  | 17,313 |  |  | 42,898 |  |  | 55,459 |
R&D expense | 28,440 |  |  | 41,676 |  |  | 99,864 |  |  | 139,165 |
S&M |  |  |  |  |  |  |
External costs (1) | 8,035 |  |  | 8,236 |  |  | 23,724 |  |  | 26,406 |
Employee expenses (2) | 5,695 |  |  | 8,611 |  |  | 19,813 |  |  | 26,470 |
S&M expense | 13,730 |  |  | 16,847 |  |  | 43,537 |  |  | 52,876 |
G&A |  |  |  |  |  |  |
External costs (1) | 3,907 |  |  | 5,020 |  |  | 13,326 |  |  | 18,539 |
Employee expenses (2) | 5,454 |  |  | 14,597 |  |  | 22,531 |  |  | 38,329 |
G&A expense | 9,361 |  |  | 19,617 |  |  | 35,857 |  |  | 56,868 |
Total operating expense | 51,897 |  |  | 79,435 |  |  | 181,533 |  |  | 252,999 |
(1) Includes depreciation expense (2) Includes share-based compensation expense

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