Balance Sheet Details

12 Months Ended

Dec. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

5. Balance Sheet Details

Inventory consisted of the following (in thousands):


	December 31,
	2021		2020
Finished goods	$	1,114	$	1,453
Work in process		6,767		6,367
Raw material		6,217		1,862
	$	14,098	$	9,682
Reported as:
Inventory	$	7,881	$	9,682
Long-term inventory		6,217		—
Total	$	14,098	$	9,682

Amount reported as long-term inventory consisted of raw materials as of December 31, 2021. The Company has raw materials beyond one year production plan that prevent the Company from potential supply interruption. Those raw materials that beyond one year production plan were classified as long-term inventory.

Property and equipment, net, consisted of the following (in thousands):


	December 31,
	2021			2020
Computers and software	$	5,873		$	5,315
Leasehold improvements		3,696			4,033
Furniture and fixtures		4,549			3,648
Machinery and equipment		113			113
		14,231			13,109
Accumulated depreciation		(6,184	)		(3,948	)
	$	8,047		$	9,161

Depreciation of property and equipment was $2.2 million, $1.5 million, and $1.3 million for the years ended December 31, 2021, 2020, and 2019, respectively. For the year ended December 31, 2021, the Company did not retire any fully depreciated property and equipment. During 2020 and 2019, the Company retired $3.1 million and $0.2 million, respectively, of fully depreciated property and equipment.

Accrued liabilities consisted of the following (in thousands):


	December 31,
	2021		2020
Accrued research and development services	$	27,270	$	28,380
Accrued compensation and benefits		25,896		25,811
Accrued sales allowances		15,717		14,115
Accrued consulting and professional fees		9,319		18,969
Current portion of lease liabilities		8,304		5,087
Other		2,686		5,112
	$	89,192	$	97,474