Quarterly report pursuant to Section 13 or 15(d)

BALANCE SHEET DETAILS

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BALANCE SHEET DETAILS
 9 Months Ended
Sep. 30, 2023
Condensed Financial Information Disclosure [Abstract]  
BALANCE SHEET DETAILS BALANCE SHEET DETAILS
Inventory
Inventory as of September 30, 2023 and December 31, 2022 was comprised of the following (in thousands):
  September 30,
2023		 December 31,
2022
Raw materials $ 2,944  $ 3,563 
Work in process 1,318  1,020 
Finished goods 1,467  1,980 
  $ 5,729  $ 6,563 
During the three and nine months ended September 30, 2022, the Company recorded additions to the inventory provision of $0.1 million and $0.3 million, respectively. Additions to the inventory provision for the three and nine months ended September 30, 2023 were immaterial.
Intangibles, net
Intangible assets consisted of in-process research and development with an indefinite life of $0.3 million as of September 30, 2023 and December 31, 2022. No indicators of impairment were identified during the three and nine months ended September 30, 2023. The Company's annual impairment testing date is December 31 of each year.
Accrued expenses
Accrued expenses as of September 30, 2023 and December 31, 2022 were as follows (in thousands):
  September 30,
2023		 December 31,
2022
Accrued payroll taxes (Note 11) $ 522  $ 6,694 
Accrued payroll expenses 1,348  1,447 
Other accrued liabilities 1,441  1,549 
  $ 3,311  $ 9,690