Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2019

Estimated useful lives by major asset category are as follows:



Manufacturing equipment	10 years
Laboratory equipment	7 years
Furniture and fixtures	5 years
Software, computer and other 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)	SEPTEMBER 30, 2019			DECEMBER 31, 2018
Manufacturing equipment	$	17,992		$	2,366
Laboratory equipment	7,374			6,038
Furniture and fixtures	1,648			1,815
Software, computer and other equipment	6,567			2,702
Leasehold improvements	29,671			4,072
Construction-in-progress	3,980			49,057
Property, plant and equipment	67,232			66,050
Less: Accumulated depreciation	(8,955		)	(5,525		)
Property, plant and equipment, net	$	58,277		$	60,525

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



	THREE MONTHS ENDED SEPTEMBER 30,		NINE MONTHS ENDED SEPTEMBER 30,
	2019	2018	2019	2018
Outstanding stock options	8,535,266	6,951,639	8,535,266	6,951,639
Stock purchase warrants	79,500	154,500	79,500	154,500
Non-vested restricted stock awards and performance share units	755,179	584,124	755,179	584,124
Non-vested restricted stock units	43,071	—	43,071	—
Total	9,413,016	7,690,263	9,413,016	7,690,263