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PROPERTY, PLANT AND EQUIPMENT
9 Months Ended
Sep. 30, 2024
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT PROPERTY, PLANT AND EQUIPMENT
Property, plant and equipment at September 30, 2024 and December 31, 2023 are summarized as follows:
 September 30, 2024December 31, 2023
Land$11,854 $11,787 
Building104,393 104,363 
Equipment312,143 312,704 
Construction in progress74,296 59,981 
 502,686 488,835 
Less: accumulated depreciation225,257 212,796 
Property, plant and equipment, net$277,429 $276,039 
In accordance with Topic 360, the Company reviews long-lived assets for impairment whenever events indicate that the carrying amount of the assets may not be fully recoverable. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset, which is generally based on discounted cash flows. Included in "General and administrative expenses" was $521 of restructuring-related impairment charges related to an asset that was held for sale for both the three and nine months ended September 30, 2024. Included in "General and administrative expenses" were $1,618 and $7,764 of restructuring-related impairment and asset disposal charges for the three and nine months ended September 30, 2023, respectively.