Intangible assets as of September 30, 2026 and December 31, 2025 are summarized as follows:


	As of
	September 30, 2026			December 31, 2025
	Gross			Gross
	carrying	Accumulated	Intangible	carrying	Accumulated	Intangible
	amount	amortization	assets, net	amount	amortization	assets, net
	$	$	$	$	$	$
Finite-lived intangible assets:
Developed products	80,329	(42,864)	37,465	77,486	(15,291)	62,195
Other	8,987	(8,528)	459	8,987	(8,478)	509
Total finite-lived intangible assets	89,316	(51,392)	37,924	86,473	(23,769)	62,704

Developed products represent post-approval milestone payments under license and commercialization agreements. The Company is amortizing the developed products over the remainder of the respective product patent or the term of the commercialization agreements.

Amortization expense for developed products is included in cost of sales - product in the accompanying consolidated statements of operations. Amortization expense for other intangible assets is included in selling, general and administrative expense in the accompanying consolidated statements of operations.

The weighted-average life for each finite-lived intangible assets is approximately 9 years. Amortization expense was as follows:


	Three Months Ended	Nine Months Ended
	September 30,	September 30,
			2026	2025	2026	2025
			$	$	$	$
Amortization expense - Cost of sales - product			23,598	1,537	26,932	8,459
Amortization expense - Selling, general and administrative			16	17	50	45
Total			23,614	1,554	26,982	8,504

Included within the amortization expense for the three and nine months ended September 30, 2026 was a developed product intangible asset impairment charge of $22,027 associated with the Company’s decision to discontinue promotion of

POBEVCY. As of September 30, 2026, estimated amortization expense for each of the five succeeding years and thereafter was as follows:


Year Ending December 31,	Cost of Sales - Product	Selling, General and Administrative	Total
	$	$	$
2026 (remainder of year)	622	18	640
2027	2,490	67	2,557
2028	2,490	67	2,557
2029	2,490	67	2,557
2030	2,490	67	2,557
2031 and thereafter	26,883	173	27,056
Total	37,465	459	37,924