Quarterly report pursuant to Section 13 or 15(d)

BALANCE SHEET DETAILS

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BALANCE SHEET DETAILS
 9 Months Ended
Sep. 30, 2021
Condensed Financial Information Disclosure [Abstract]  
BALANCE SHEET DETAILS BALANCE SHEET DETAILS
Inventory
Inventory as of September 30, 2021 and December 31, 2020 was comprised of the following (in thousands):
  September 30,
2021		 December 31,
2020
Raw materials $ 4,640  $ 4,923 
Work in process 1,522  785 
Finished goods 2,714  3,132 
  $ 8,876  $ 8,840 
The Company recorded inventory write-downs of $0.1 million and $0.2 million for the three and nine months ended September 30, 2021, respectively. Inventory write-downs for the three and nine months ended September 30, 2020 were $0.1 million and $0.4 million, respectively.
Intangibles, net
Intangibles, net as of September 30, 2021 and December 31, 2020 consisted of in-process research and development of $3.7 million with an indefinite life.
Accrued expenses
Accrued expenses as of September 30, 2021 and December 31, 2020 were as follows (in thousands):
  September 30,
2021		 December 31,
2020
Accrued payroll expenses (1)
$ 8,616  $ 8,324 
Other accrued liabilities 2,186  1,481 
  $ 10,802  $ 9,805 
(1) This includes a $6.2 million tax liability associated with a related party transaction as discussed in Note 11.