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Accrued Expenses
 9 Months Ended
Sep. 30, 2025
Payables and Accruals [Abstract]  
Accrued Expenses
7. Accrued Expenses
Accrued expenses as of September 30, 2025 and December 31, 2024 are comprised of the following (in thousands):
 
    
September 30,
2025
     
December 31,
2024
  
Payroll, benefits and related taxes, excluding severance benefits
    $ 9,508      $ 5,518  
Withholding tax attributable to intercompany interest income
      1,012        1,419  
Outside service fees
      994        1,221  
Others
      505        490  
  
 
 
     
 
 
  
Accrued expenses
    $ 12,019      $ 8,648  
  
 
 
     
 
 
  
Payroll, benefits and related taxes payable as of September 30, 2025 in the table above includes $2,599 thousand of accrued expenses related to the voluntary resignation program offered to certain employees during the third quarter of 2025 (the “Program”), which are expected to be paid in the fourth quarter of 2025.
See “Note 12. Early Termination and Other Charges” for more information regarding the Program.