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Goodwill and Intangible Assets | 9 Months Ended
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Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets | Goodwill and Intangible Assets The table below shows the weighted-average life, original cost, accumulated amortization and net book value by major intangible asset classification:
| Weighted-Average Life (Years) |  | Original Cost |  | Accumulated Amortization |  | Net Book Value |
Definite-lived intangible assets |  |  |  |  |  |  |  |
Distribution right | 20 |  | $ | 59,076 |  |  | $ | (10,806) |  |  | $ | 48,270 |  |
Capitalized software | 2 |  | 8,252 |  |  | (7,414) |  |  | 838 |  |
Intangible assets, net |  |  | 67,328 |  |  | (18,220) |  |  | 49,108 |  |
Indefinite-lived intangible asset |  |  |  |  |  |  |  |
Goodwill | * |  | 21,208 |  |  | — |  |  | 21,208 |  |
Total as of September 30, 2022 |  |  | $ | 88,536 |  |  | $ | (18,220) |  |  | $ | 70,316 |  |
| Weighted-Average Life (Years) |  | Original Cost |  | Accumulated Amortization |  | Net Book Value
Definite-lived intangible assets |  |  |  |  |  |  |
Distribution right | 20 |  | $ | 59,076 |  |  | $ | (8,589) |  |  | $ | 50,487 |
Capitalized software | 2 |  | 7,314 |  |  | (7,176) |  |  | 138 |
Intangible assets, net |  |  | 66,390 |  |  | (15,765) |  |  | 50,625 |
Indefinite-lived intangible asset |  |  |  |  |  |  |
Goodwill | * |  | 21,208 |  |  | — |  |  | 21,208 |
Total as of December 31, 2021 |  |  | $ | 87,598 |  |  | $ | (15,765) |  |  | $ | 71,833 |
* Intangible assets with indefinite lives have an indeterminable average life. The following table outlines the estimated future amortization expense related to intangible assets held as of September 30, 2022 that are subject to amortization:
Fiscal year |  |
Remaining in 2022 | $ | 859 |  |
2023 | 3,434 |  |
2024 | 3,195 |  |
2025 | 2,955 |  |
2026 | 2,955 |  |
Thereafter | 35,710 |  |
| $ | 49,108 |  |
Distribution right represents the license and associated distribution right to develop Jeuveau®, the initial term of which expires in September 2023 and is automatically extended for unlimited additional three-year terms provided that the Company meets certain performance requirements. The Company paid Daewoong $3,000 in milestone payments in 2019, pursuant to the Daewoong Agreement, which increased the cost basis of the distribution. Under the Daewoong Settlement Agreement (as defined in Note 11.), there is no additional cash consideration due to Daewoong. See Note 11. Medytox/Allergan Settlement Agreements and Daewoong Arrangement for additional information. The Company capitalized $531 and $0 for the three months ended September 30, 2022 and 2021, respectively, and $938 and $633 for the nine months ended September 30, 2022 and 2021, respectively, related to costs of computer software developed for internal use. The Company recorded total intangible assets amortization expense of $838 and $843 for the three months ended September 30, 2022 and 2021, respectively, and $2,454 and $4,463 for the nine months ended September 30, 2022 and 2021, respectively, within depreciation and amortization on the accompanying condensed consolidated statements of operations and comprehensive loss.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI https://asc.fasb.org/topic&trid=2144416 + Details
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