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OTHER BALANCE SHEET DETAILS
12 Months Ended
Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract]  
OTHER BALANCE SHEET DETAILS OTHER BALANCE SHEET DETAILS
Property and Equipment, Net
Property and equipment, net consist of the following (in thousands):
December 31,
20232022
Laboratory equipment$34,630 $39,080 
Leasehold improvements29,809 30,572 
Furniture and fixtures4,610 5,731 
Manufacturing equipment7,784 9,908 
Construction in progress1,087 14,770 
77,920 100,061 
Less: accumulated depreciation and amortization(51,046)(36,530)
Property and equipment, net$26,874 $63,531 
Depreciation and amortization expense was $15.1 million in 2023, $12.1 million in 2022 and $9.4 million in 2021.
During the year ended December 31, 2023, the Company recorded impairment losses of $23.1 million for its leasehold improvements, $8.0 million for its laboratory equipment, $2.3 million for its manufacturing equipment, $1.6 million for its furniture and fixtures, and $1.6 million for its construction in progress. The Company did not record any impairment losses in 2022 and 2021.
Intangible Assets
The changes in intangible assets were as follows (in thousands):
December 31,
20232022
Balance at beginning of year$50,729 $53,760 
Foreign currency translation adjustment618 (3,031)
Impairment of indefinite-lived intangible asset(51,347)— 
Balance at end of year$— $50,729 
Goodwill
The changes in goodwill were as follows (in thousands):
December 31,
20232022
Balance at beginning of year$37,552 $39,702 
Foreign currency translation adjustment586 (2,150)
Impairment of goodwill(38,138)— 
Balance at end of year$— $37,552 
Other Accrued Liabilities
Other accrued liabilities consist of the following (in thousands):
December 31,
20232022
Accrued restructuring expenses$11,733 $— 
Operating lease liabilities – current
4,589 4,122 
Accrued research and development expenses3,763 7,115 
Accrued professional fees1,505 1,704 
Other1,964 3,066 
Total other accrued liabilities$23,554 $16,007