Certain Balance Sheet Items (Tables)

9 Months Ended

Sep. 30, 2022

Accounts receivable, net consisted of the following (in thousands):


	September 30, 2022		December 31, 2021
Accounts receivable from product sales to partners	$	51,067	$	18,504
Accounts receivable from revenues under collaborative agreements	3,550		5,422
Accounts receivable from royalty payments	95,281		63,555
Accounts receivable from other product sales	6,023		4,634
Other receivable	9,985		—
Contract assets	69,167		—
Subtotal	235,073		92,115
Allowance for distribution fees and discounts	(1,771)		(1,140)
Total accounts receivable, net	$	233,302	$	90,975

Inventories consisted of the following (in thousands):

Prepaid expenses and other assets consisted of the following (in thousands):


	September 30, 2022		December 31, 2021
Prepaid manufacturing expenses	$	47,783	$	47,991

Other prepaid expenses	18,695		3,809
Other assets	10,344		2,096
Total prepaid expenses and other assets	76,822		53,896
Less long-term portion	(25,783)		(13,414)
Total prepaid expenses and other assets, current	$	51,039	$	40,482

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


	September 30, 2022		December 31, 2021
Research equipment	$	6,965	$	7,174
Manufacturing equipment	22,930		5,719
Computer and office equipment	6,667		5,370
Leasehold improvements	9,586		1,628
Subtotal	46,148		19,891
Accumulated depreciation and amortization	(15,080)		(13,100)
Subtotal	31,068		6,791
Right of use of assets	5,606		2,003
Property and equipment, net	$	36,674	$	8,794

Accrued expenses consisted of the following (in thousands):


	September 30, 2022		December 31, 2021

Accrued compensation and payroll taxes	$	17,904	$	9,858
Accrued outsourced manufacturing expenses	6,382		6,514
Income taxes payable	9,409		1,439
Product returns and sales allowance	23,310		706
Other accrued expenses	15,323		3,648
Lease liability	7,407		2,820
Total accrued expenses	79,735		24,985
Less long-term portion	(5,418)		(544)
Total accrued expenses, current	$	74,317	$	24,441