Supplemental Balance Sheet Information

12 Months Ended

Dec. 31, 2021

Balance Sheet Related Disclosures [Abstract]

Changes in the allowance for credit losses related to trade accounts receivable consist of the following:


	Year Ended December 31,
	2021	2020
	$	$
Beginning balance, as of January 1	112	—
Provision charged to selling, general and administrative expenses	309	109
Amounts written-off, net of recoveries of amounts previously reserved	—	—
Exchange rate changes	(6)	3
Ending balance, as of December 31	415	112

Prepaid expenses and other current assets consist of the following:


	As of December 31,
	2021	2020
	$	$
Prepaid research and development costs	87,239	71,341
Prepaid taxes	58,579	30,392
Other receivables	12,010	12,651
Interest receivable	5,052	6,619
Prepaid insurance	1,695	1,347
Prepaid manufacturing cost	78,538	25,996
Other current assets	27,060	11,666
Total	270,173	160,012

Other non-current assets consist of the following:


	As of December 31,
	2021	2020
	$	$
Goodwill	109	109
Prepayment of property and equipment	14,140	16,984
Payment of facility capacity expansion activities (1)	24,237	29,778
Prepaid VAT	17,162	10,913
Rental deposits and other	6,609	5,962
Long-term investments	100,792	49,344
Total	163,049	113,090

(1) Represents payments for facility expansion under commercial supply agreements. The payments are providing future benefit to the Company through credits on commercial supply purchases.

Accrued expenses and other payables consisted of the following:


	As of December 31,
	2021	2020
	$	$
Compensation related	139,966	106,765
External research and development activities related	213,922	143,302
Commercial activities	71,560	66,131
Individual income tax and other taxes	45,661	14,373
Sales rebates and returns related	59,639	11,874
Other	27,307	3,699
Total accrued expenses and other payables	558,055	346,144

Other long-term liabilities consist of the following:


	As of December 31,
	2021	2020
	$	$
Deferred government grant income	46,352	49,139
Pension liability	7,814	8,113
Other	68	177
Total other long-term liabilities	54,234	57,429