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Intangible Assets
 9 Months Ended
Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets Intangible Assets
The Company has the following intangible assets (in thousands):
As of September 30, 2022
 Amortization PeriodGross
Carrying
Amount		Accumulated
Amortization		Net
Capitalized cost - manufacturing8 years$251,609 $— $251,609 
  $251,609 $— $251,609 
 
As of December 31, 2021
 Amortization
Period		Gross
Carrying
Amount		Accumulated
Amortization		Net
Capitalized cost - manufacturing8 years$231,525 $— $231,525 
  $231,525 $— $231,525 
The Company did not amortize the capitalized cost associated with the warrants granted to Magna International, Inc. (“Magna”) for the nine-months ended September 30, 2022 as amortization will commence on a straight-line basis with the start of production for the Fisker Ocean which is expected to occur in the fourth quarter of 2022. The Company expects to amortize the intangible asset over eight years but will continually assess the reasonableness of the estimated life. Refer to Note 9 for additional information regarding the capitalization of costs upon issuance of warrants to Magna. Also, the Company capitalized certain costs associated with manufacturing of the Fisker Ocean and production of parts, which will be amortized beginning with the start of production for the Fisker Ocean over eight years.