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Intangible Assets
 6 Months Ended
Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets Intangible Assets
The Company has the following intangible assets (in thousands):
As of June 30, 2023
 Amortization PeriodGross
Carrying
Amount		Accumulated
Amortization		Net
Capitalized cost - manufacturing8 years$258,304 $(21,408)$236,896 
  $258,304 $(21,408)$236,896 
 
As of December 31, 2022
 Amortization
Period		Gross
Carrying
Amount		Accumulated
Amortization		Net
Capitalized cost - manufacturing8 years$252,304 $(5,382)$246,922 
  $252,304 $(5,382)$246,922 
The Company commenced amortization in the fourth quarter of 2022 of capitalized costs associated with the manufacturing of the Fisker Ocean and production parts, and for warrants granted to Magna International, Inc. (“Magna”). Amortization expense attributed to research and development for the three and six-months ended June 30, 2023 was $8.2 million and $16.2 million, respectively, and is expected to be approximately $32.3 million for the year ending December 31, 2023 and in each of the succeeding five years. The Company expects to amortize the intangible asset over eight years but will continually assess the reasonableness of the estimated life. Refer to Note 12 for additional information regarding the capitalization of costs upon issuance of warrants to Magna.