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Balance Sheet Account Details | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2022 | Dec. 31, 2021
Balance Sheet Account Details [Abstract] |  |
Balance Sheet Account Details | 7. Balance Sheet Account Details Property and equipment Property and equipment are stated at cost and consist of the following (in thousands):
|  | September 30, 2022 |  |  | December 31, 2021 |
Lab and office equipment |  | $ | 6,443 |  |  | $ | 6,410 |
Leasehold improvements |  |  | 17,639 |  |  |  | 3,495 |
Computer equipment and software |  |  | 487 |  |  |  | 182 |
|  |  | 24,569 |  |  |  | 10,087 |
Less: accumulated depreciation and amortization |  |  | (5,194 | ) |  |  | (3,292 | )
Total property and equipment, net |  | $ | 19,375 |  |  | $ | 6,795 |
Depreciation of equipment is computed using the straight-line method over the estimated useful lives of the assets which range from three to ten years. Leasehold improvements are amortized using the straight-line method over their estimated useful lives or their related lease term, whichever is shorter. Depreciation expense for the three and nine months ended September 30, 2022 was $0.7 million and $1.9 million, respectfully. Depreciation expense for the three and nine months ended September 30, 2021 was $0.4 million and $1.0 million, respectively. Goodwill and identifiable intangible assets Goodwill and other identifiable intangible assets consist of the following (in thousands):
|  | September 30, 2022 |  |  | December 31, 2021 |
Indefinite-lived intangible assets |  |  |  |  |  |  |  |
Goodwill |  | $ | 83,979 |  |  | $ | 83,979 |
Definite lived intangible assets |  |  |  |  |  |  |  |
Complete technology |  |  | 227,129 |  |  |  | 227,403 |
Less: accumulated amortization |  |  | (68,980 | ) |  |  | (60,099 | )
Customer relationships |  |  | 11,100 |  |  |  | 11,100 |
Less: accumulated amortization |  |  | (2,975 | ) |  |  | (2,083 | )
Total goodwill and other identifiable intangible assets, net |  | $ | 250,253 |  |  | $ | 260,300 |
Amortization of finite-lived intangible assets is computed using the straight-line method over the estimated useful life of the asset of up to 20 years. Amortization expense for the three and nine months ended September 30, 2022 was $3.3 million and $9.8 million, respectively. Amortization expense for the three and nine months ended September 30, 2021 was $3.3 million and $9.7 million, respectively. Accrued Liabilities Accrued liabilities consist of the following (in thousands):
|  | September 30, 2022 |  |  | December 31, 2021 |
Compensation |  | $ | 2,249 |  |  | $ | 2,320 |
Professional fees |  |  | 1,679 |  |  |  | 67 |
Royalties owed to third parties |  |  | 124 |  |  |  | 296 |
Acquisition related liabilities |  |  | — |  |  |  | 1,000 |
Other |  |  | 40 |  |  |  | 63 |
Total accrued liabilities |  | $ | 4,092 |  |  | $ | 3,746 |
| 7. Balance Sheet Account Details Property and equipment are stated at cost and consist of the following (in thousands):
|  | December 31, |
|  | 2021 |  |  | 2020 |
Lab and office equipment |  | $ | 6,410 |  |  | $ | 3,872 |
Leasehold improvements |  |  | 3,495 |  |  |  | 732 |
Computer equipment and software |  |  | 182 |  |  |  | 182 |
|  |  | 10,087 |  |  |  | 4,786 |
Less accumulated depreciation and amortization |  |  | (3,292 | ) |  |  | (1,306 | )
|  | $ | 6,795 |  |  | $ | 3,480 |
Depreciation of equipment is computed using the straight-line method over the estimated useful lives of the assets which range from three to ten years. Leasehold improvements are amortized using the straight-line method over their estimated useful lives or their related lease term, whichever is shorter. Depreciation expense of $2.0 million, $0.8 million and $0.3 million was recognized for the years ended December 31, 2021, 2020 and 2019, respectively, and was included in operating expenses. Goodwill and identifiable intangible assets consist of the following (in thousands):
|  | December 31, |
|  | 2021 |  |  | 2020 |
Indefinite-lived intangible assets |  |  |  |  |  |  |  |
Goodwill |  | $ | 83,979 |  |  | $ | 83,979 |
Definite-lived intangible assets |  |  |  |  |  |  |  |
Complete technology |  |  | 227,403 |  |  |  | 224,758 |
Less: Accumulated amortization |  |  | (60,099 | ) |  |  | (48,321 | )
Customer relationships |  |  | 11,100 |  |  |  | 11,100 |
Less: Accumulated amortization |  |  | (2,083 | ) |  |  | (893 | )
Total goodwill and other identifiable intangible assets, net |  | $ | 260,300 |  |  | $ | 270,623 |
Amortization of finite-lived intangible assets is computed using the straight-line method over the estimated useful life of the asset of up to 20 years. Amortization expense of $13.0 million, $11.8 million and $10.3 million was recognized for the years ended December 31, 2021, 2020 and 2019, respectively. Estimated amortization expense for the years ending December 31, 2022 through 2026 is $13.0 million per year. For each of the years ended December 31, 2021, 2020 and 2019, there was no impairment of intangible assets with finite lives. Accrued liabilities consist of the following (in thousands):
|  | December 31, |
|  | 2021 |  |  | 2020 |
Compensation |  | $ | 2,320 |  |  | $ | 1,495 |
Professional fees |  |  | 67 |  |  |  | 22 |
Royalties owed to third parties |  |  | 296 |  |  |  | 272 |
Subcontractor |  |  | — |  |  |  | 482 |
Acquisitions related liabilities |  |  | 1,000 |  |  |  | 1,500 |
Other |  |  | 63 |  |  |  | 185 |
|  | $ | 3,746 |  |  | $ | 3,956 |

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