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v3.23.3

Restructuring (Tables) | 9 Months Ended
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Sep. 30, 2023
Restructuring and Related Activities [Abstract] |
Schedule of Restructuring-related charges | During the nine months ended September 30, 2023, the following restructuring-related charges were included in the Consolidated Statement of Operations:
| Severance and other benefit-related costs |  |  | Accelerated depreciation charges |  |  | Accelerated hearing program charges |  |  | Total |
Research and development | $ | 2,138 |  |  | $ | 360 |  |  | $ | 129 |  |  | $ | 2,627 |
General and administrative |  | 1,702 |  |  |  | — |  |  |  | — |  |  |  | 1,702 |
Total | $ | 3,840 |  |  | $ | 360 |  |  | $ | 129 |  |  | $ | 4,329 |
Schdule of Changes to the liability for the restructuring | At September 30, 2023, the liability for the restructuring is classified as current and included in accrued expenses in the Consolidated Balance Sheets.
| Accelerated hearing program charges |  |  | Severance and other benefit-related costs |  |  | Total |
Liability balance as of December 31, 2022 | $ | - |  |  | $ | - |  |  | $ | - |
Net charges |  | 6 |  |  |  | 916 |  |  |  | 922 |
Liability balance as of September 30, 2023 | $ | 6 |  |  | $ | 916 |  |  | $ | 922 |

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