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Stock-Based Compensation

3 Months Ended

Mar. 31, 2023

Stock-Based Compensation

Stock-Based Compensation

11.       Stock-Based Compensation

The following table summarizes the classification of stock-based compensation expense in the Company’s condensed consolidated statements of operations related to options and restricted stock units granted to employees and nonemployees:

​

​	​	​	​	​	​	​
​	​	Three Months Ended
​	​	March 31,
(in thousands)		2023			2022
Cost of goods sold (1)	​	$	125	​	$	155
Research and development	​		5,461	​		4,958
Selling, general and administrative	​		6,696	​		7,766
Stock-based compensation expense	​	$	12,282	​	$	12,879
​	​		​	​		​
Stock-based compensation expense capitalized into inventory	​	$	131	​	$	313

​

(1) Stock-based compensation capitalized into inventory is recognized as cost of goods sold when the related product is sold.

​

The stock-based compensation for the three months ended March 31, 2023 includes restructuring charges described in Note 13 of $1.1 million in research and development expense and a net forfeiture credit of $0.1 million in selling, general and administrative expense.

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- Definition

The entire disclosure for share-based payment arrangement.

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