GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

9 Months Ended

Sep. 30, 2022

Schedule of Changes in the Carrying Amount of Goodwill

The following table presents the changes in the carrying amount of goodwill for the Space Systems reportable segment for the nine months ended September 30, 2022:

Balance at December 31, 2021	$	43,308
Acquisition		16,296
Measurement period adjustment		325
Balance at September 30, 2022	$	59,929

Components of Intangible Assets

The components of intangible assets consisted of the following as of September 30, 2022:

	September 30, 2022
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Finite-Lived Intangible Assets
Developed Technology	$	55,765	$	(8,100	)	$	47,665
Capitalized software		10,031		(3,950	)		6,081
Customer relationships		16,113		(1,486	)		14,627
Non-compete agreements		204		(124	)		80
Capitalized intellectual property		365		(114	)		251
Trademarks and tradenames		10,102		(730	)		9,372
Backlog		3,491		(1,425	)		2,066
Patents		245		(7	)		238
Indefinite-Lived Intangible Assets
In-process Technology		2,600		—			2,600
Total	$	98,916	$	(15,936	)	$	82,980

Summary of Amortization expense

Amortization expense recorded in the condensed consolidated statements of operations and comprehensive loss during the three and nine months ended September 30, 2022 and 2021, respectively consisted of the following:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2022		2021		2022		2021
Cost of revenues	$	1,856	$	116	$	3,269	$	352
Research and development		29		368		3,394		1,111
Selling, general and administrative		1,568		134		3,016		447
Total amortization expense	$	3,453	$	618	$	9,679	$	1,910

Schedule of Estimated Future Amortization Expense Related to Finite Intangible Assets

The following table outlines the estimated future amortization expense related to intangible assets held as of September 30, 2022:

2022 (for the remaining period)	$	4,004
2023		13,029
2024		11,239
2025		9,277
2026		9,059
Thereafter		33,772
Total	$	80,380