Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2020

Accounting Policies [Abstract]

Schedule of Estimated Useful Lives

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, 2020		DECEMBER 31, 2019
Manufacturing equipment	$	21,575	$	18,073
Laboratory equipment	7,856		7,525
Furniture and fixtures	1,664		1,648
Software, computer and other equipment	8,025		7,772
Leasehold improvements	30,029		29,720
Construction-in-progress	1,536		3,892
Property, plant and equipment	70,685		68,630
Less: Accumulated depreciation	(15,392)		(10,483)
Property, plant and equipment, net	$	55,293	$	58,147

Schedule of Computation of Diluted EPS

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,
	2020	2019	2020	2019
Outstanding stock options	8,790,185	8,535,266	8,790,185	8,535,266
Stock purchase warrants	—	79,500	—	79,500
Non-vested restricted stock awards and performance share units	858,147	755,179	858,147	755,179
Non-vested restricted stock units	113,368	43,071	113,368	43,071
Total	9,761,700	9,413,016	9,761,700	9,413,016