Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2018

Estimated useful lives by major asset category are as follows:



Manufacturing equipment	10 years
Laboratory equipment	7 years
Furniture and fixtures	5 years
Software and computer equipment	3 years
Leasehold improvements	Lower of estimated useful life or term of lease

Property, plant and equipment, net consists of the following:



(in thousands)	JUNE 30, 2018			DECEMBER 31, 2017
Manufacturing equipment	$	2,122		$	2,082
Laboratory equipment	4,404			3,602
Furniture and fixtures	1,512			1,209
Software and computer equipment	2,218			1,932
Leasehold improvements	3,318			1,887
Construction-in-progress	45,449			24,228
	59,023			34,940
Less: Accumulated depreciation	(4,144		)	(3,008		)
Total property, plant and equipment, net	$	54,879		$	31,932

The potential common stock equivalents that have been excluded from the computation of Diluted EPS consist of the following:



	THREE MONTHS ENDED JUNE 30,		SIX MONTHS ENDED JUNE 30,
	2018	2017	2018	2017
2014 Convertible Notes	5,040,323	5,040,323	5,040,323	5,040,323
Outstanding stock options	7,046,345	6,028,083	7,046,345	6,028,083
Stock purchase warrants	154,500	157,500	154,500	157,500
Nonvested restricted stock awards	581,602	353,660	581,602	353,660
Total	12,822,770	11,579,566	12,822,770	11,579,566