Property and equipment as of September 30, 2026 and December 31, 2025 consisted of the following (amounts in thousands):


	September 30,			December 31,
	2026			2025
Computer equipment, hardware, and software	$	7,451		$	7,275
Furniture and fixtures		123,819			123,806
Leasehold improvements		114,507			110,693
Machinery and equipment		153,748			160,009
Construction-in-progress		34,111			41,782
Property and equipment, gross		433,636			443,565
Accumulated depreciation and amortization		(214,659	)		(192,116	)
Property and equipment, net	$	218,977		$	251,449

Depreciation and amortization expense related to property and equipment was $12.4 million and $13.9 million for the three months ended September 30, 2026 and 2025, respectively. Depreciation and amortization expense related to property and equipment was $40.1 million and $51.3 million for the nine months ended September 30, 2026 and 2025, respectively.

Accrued liabilities as of September 30, 2026 and December 31, 2025 consisted of the following (amounts in thousands):


	September 30,		December 31,
	2026		2025
Litigation-related accrual	$	5,651	$	3,900
Accrued property and equipment		2,088		4,243
Other		9,307		6,378
Accrued liabilities	$	17,046	$	14,521

Other liabilities as of September 30, 2026 and December 31, 2025 consisted of the following (amounts in thousands):


	September 30,		December 31,
	2026		2025
Asset retirement obligation	$	14,337	$	13,710
Long-term advance payments and others		1,472		1,164
Other liabilities	$	15,809	$	14,874