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Summary of Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2022
Accounting Policies [Abstract]  
Summary of Financial Statement Line Item Affected by the Adoption of ASU 2016-02, as Amended The following table presents a summary of the amount by which each financial statement line item was affected by the adoption of ASU 2016-02, as amended (in thousands):

 

 

 

January 1, 2022

 

 

 

Prior to the Adoption of ASU 2016, as Amended

 

 

Effect of Adoption

 

 

Subsequent to the Adoption of ASU 2016-20, as Amended

 

 

 

(in thousands, except per share data)

 

Operating lease right of use asset

 

$

 

 

$

10,815

 

 

 

10,815

 

Operating lease liability, current

 

 

 

 

 

2,173

 

 

 

2,173

 

Accrued expenses and other current liabilities

 

 

9,231

 

 

 

(50

)

 

 

9,181

 

Deferred lease incentive, current portion

 

 

469

 

 

 

(469

)

 

 

 

Operating lease liability, net of current portion

 

 

 

 

 

13,423

 

 

 

13,423

 

Deferred rent, excluding current portion

 

 

1,680

 

 

 

(1,680

)

 

 

 

Deferred lease incentive, excluding current portion

 

 

2,582

 

 

 

(2,582

)