XML 36 R27.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Stock-Based Compensation (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2022
Employee And Nonemployee Stock Option Restricted Stock Units |
Employee Service Share Based Compensation Allocation Of Recognized Period Costs |
Schedule of Stock-Based Compensation Expense |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended | ​ | Nine Months Ended
​ | ​ | September 30, | ​ | September 30,
(in thousands) |  | 2022 |  | 2021 |  | 2022 |  | 2021
Cost of goods sold (1) | ​ | $ | 184 | ​ | $ | 394 | ​ | $ | 555 | ​ | $ | 896
Research and development | ​ |  | 5,173 | ​ |  | 4,126 | ​ |  | 14,707 | ​ |  | 14,642
Selling, general and administrative | ​ |  | 6,925 | ​ |  | 7,419 | ​ |  | 23,749 | ​ |  | 24,880
Stock-based compensation expense | ​ | $ | 12,282 | ​ | $ | 11,939 | ​ | $ | 39,011 | ​ | $ | 40,418
​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Stock-based compensation expense capitalized into inventory | ​ | $ | 290 | ​ | $ | 241 | ​ | $ | 904 | ​ | $ | 758
​
(1) | Stock-based compensation capitalized into inventory is recognized as cost of goods sold when the related product is sold.

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=chrs_EmployeeAndNonemployeeStockOptionRestrictedStockUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |