XML 29 R18.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Stock-Based Compensation
3 Months Ended
Mar. 31, 2024
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)

    

2024

    

2023

Cost of goods sold (1)

$

248

$

125

Research and development

 

2,194

 

5,461

Selling, general and administrative

 

4,877

 

6,696

Stock-based compensation expense

$

7,319

$

12,282

 

 

Stock-based compensation expense capitalized into inventory

$

394

$

131

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