XML 44 R34.htm IDEA: XBRL DOCUMENT

Restructuring (Tables)

9 Months Ended

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