Inventory - current, net of allowance, consisted of the following as of the dates indicated:


	September 30,			December 31,
	2022			2021
Raw materials	$	741,340		$	1,253,111
Work in process		312,864			312,803
Finished goods		712,684			447,145
Total gross inventory - current		1,766,888			2,013,059
Less inventory allowance		(76,654	)		(25,306	)
	$	1,690,234		$	1,987,753

Inventory - non-current, net of excess inventory allowance, consisted of the following as of the dates indicated:


	September 30,			December 31,
	2022			2021
Raw materials - non-current	$	1,058,250		$	711,296
Work in process - non-current		43,609			—
Less excess inventory allowance		(94,048	)		—
	$	1,007,811		$	711,296

For the three and nine months ended September 30, 2022, the Company recorded adjustments to its specific inventory reserve of ($2,815) and $49,248, respectively, to reflect the projected obsolescence of a specific inventory item, in addition to adjustments to the provision for excess inventory of $29,946 and $41,244, respectively for the three and nine months ended September 30, 2022.

For the three and nine months ended September 30, 2021, the Company recorded adjustments to provision for excess inventory of $54,636 and $60,143, respectively. Adjustments in these periods to the allowance for estimated shrinkage, obsolescence and excess inventory have been included in cost of product and product-related services revenue in the accompanying condensed consolidated statements of operations.

In addition, for the nine months ended September 30, 2022, the Company recorded a provision for excess inventory of $94,048, primarily related to the write-down of excess quantities of raw materials, whose inventory levels were higher than our updated forecasts of future demand for those products.

HTG EdgeSeq instruments at customer locations under evaluation agreements are included in finished goods inventory. Finished goods inventory under evaluation was $0.2 million as of both September 30, 2022 and December 31, 2021.