Receivable research incentive	9 Months Ended
Sep. 30, 2022
Receivable research incentive
Receivable research incentive	6. Receivable research incentive The Company participates in a research incentive program provided by the Austrian government under which it is entitled to reimbursement of a percentage of qualifying research and development expenses and capital expenditures incurred in Austria. Submissions for reimbursement under the program are submitted annually. Incentive amounts are generally paid out during the calendar year that follows the year of the expenses but remain subject to subsequent examinations by the responsible authority. Reimbursements received in excess of the recognized receivable research incentive for a certain period are recorded within other long term liabilities for potential repayment until such time that an audit has taken place, upon expiration of the potential reclaim period, or when it is no longer probable that a reclaim will happen. The years 2018 to present remain open to examination by the authorities. As of September 30, 2022, the Company recognized receivables of $17.3 million from the research incentive program, which are reported in research incentive receivables in the Company’s condensed consolidated balance sheet. As of December 31, 2021, the receivables from the research incentive program were $14.3 million. During the three months ended September 30, 2022 and 2021, the Company recorded $2.0 million and $2.3 million, respectively, of income related to the incentive program within the Company’s condensed consolidated statements of operations as part of the grant income. During the nine months ended September 30, 2022 and 2021, the Company recorded $5.4 million and $6.6 million, respectively, of income related to the incentive program within the Company’s condensed consolidated statements of operations as part of the grant income.

Receivable research incentive

9 Months Ended

Sep. 30, 2022

6. Receivable research incentive

The Company participates in a research incentive program provided by the Austrian government under which it is entitled to reimbursement of a percentage of qualifying research and development expenses and capital expenditures incurred in Austria. Submissions for reimbursement under the program are submitted annually. Incentive amounts are generally paid out during the calendar year that follows the year of the expenses but remain subject to subsequent examinations by the responsible authority. Reimbursements received in excess of the recognized receivable research

incentive for a certain period are recorded within other long term liabilities for potential repayment until such time that an audit has taken place, upon expiration of the potential reclaim period, or when it is no longer probable that a reclaim will happen. The years 2018 to present remain open to examination by the authorities.

As of September 30, 2022, the Company recognized receivables of $17.3 million from the research incentive program, which are reported in research incentive receivables in the Company’s condensed consolidated balance sheet. As of December 31, 2021, the receivables from the research incentive program were $14.3 million.

During the three months ended September 30, 2022 and 2021, the Company recorded $2.0 million and $2.3 million, respectively, of income related to the incentive program within the Company’s condensed consolidated statements of operations as part of the grant income.

During the nine months ended September 30, 2022 and 2021, the Company recorded $5.4 million and $6.6 million, respectively, of income related to the incentive program within the Company’s condensed consolidated statements of operations as part of the grant income.