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Accrued Expenses and Other Current liabilities
 9 Months Ended
Sep. 30, 2024
Accrued Liabilities, Current [Abstract]  
Accrued Expenses and Other Current liabilities Accrued Expenses and Other Current liabilities
Accrued expenses consisted of the following (in thousands):
September 30,
2024		December 31,
2023
Accrued property and equipment purchases$28,523 $29,433 
Accrued research and development costs12,12915,913 
Accrued professional fees9,4426,623 
ERC financing liability9,786— 
Operating lease liabilities, current portion3,3653,086 
Accrual for reorganization and related exit costs
3,293— 
Other accrued expenses8,5478,846 
Total accrued expenses and other current liabilities$75,085 $63,901 
The ERC financing liability represents the amount received in May 2024, in accordance with an agreement entered into with a third-party investor ("ERC Agreement") pursuant to which the investor purchased, for approximately $9.0 million in cash, the economic interest, at a discount of approximately $2.3 million, in our rights to payment from the Internal Revenue Service ("IRS") with respect to the employee retention credits for the nine month period ended September 30, 2021, as filed by the Company in January 2024 under the Coronavirus Aid, Relief, and Economic Security Act. The amount received by the Company pursuant to the ERC Agreement was recorded as an accrued liability, pending final determination by and receipt of such payment from the IRS. The discount is being accreted over the period the IRS claim is expected to be received and recorded as interest expense. For the three and nine months ended September 30, 2024, accretion totaled $0.8 million.