|9 Months Ended|
Sep. 30, 2021
Inventory consisted of the following:
The acquired Qbrezxa finished goods inventory includes a fair value step-up of $6.5 million, which will be expensed within cost of sales as the inventory is sold to customers. All of the step-up finished goods inventory is expected to be sold in 2021. For additional information on Journey’s acquisition of Qbrexza, please refer to Note 9.
The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.
Reference 1: http://www.xbrl.org/2003/role/disclosureRef