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Stock-Based Compensation
 6 Months Ended
Jun. 30, 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:

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​

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​

​

​

​

​

​

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Three Months Ended

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Six Months Ended

​

​

June 30, 

​

June 30, 

(in thousands)

    

2023

    

2022

    

2023

    

2022

Cost of goods sold (1)

​

$

236

​

$

216

​

$

361

​

$

371

Research and development

​

 

3,370

​

 

4,576

​

 

8,831

​

 

9,534

Selling, general and administrative

​

 

6,471

​

 

9,058

​

 

13,167

​

 

16,824

Stock-based compensation expense

​

$

10,077

​

$

13,850

​

$

22,359

​

$

26,729

​

​

 

​

​

 

​

​

 

​

​

 

​

Stock-based compensation expense capitalized into inventory

​

$

193

​

$

301

​

$

324

​

$

614

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

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The stock-based compensation for the six months ended June 30, 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. For the three months ended June 30, 2023, the restructuring charges included in stock-based compensation were insignificant.