Restatement of Quarterly Financial Information (Unaudited) - Condensed Consolidated Statements of Operations (Parenthetical) (Details)

v3.25.0.1

Restatement of Quarterly Financial Information (Unaudited) - Condensed Consolidated Statements of Operations (Parenthetical) (Details) - USD ($) $ in Thousands		3 Months Ended																6 Months Ended						9 Months Ended				12 Months Ended
		Dec. 31, 2023		Sep. 30, 2023		Jun. 30, 2023		Mar. 31, 2023		Dec. 31, 2022		Sep. 30, 2022		Jun. 30, 2022		Mar. 31, 2022		Jun. 30, 2023		Sep. 30, 2022		Jun. 30, 2022		Sep. 30, 2023		Sep. 30, 2022		Dec. 31, 2023		Dec. 31, 2022		Jan. 01, 2022
Quarterly Financial Data Item [Line Item]
Cash and cash equivalents		$ 29,136								$ 47,196																		$ 29,136		$ 47,196
Contract assets		4,718								2,881																		4,718		2,881
Other current assets		16,848								7,153																		16,848		7,153
Property and equipment, net		60,446								55,823																		60,446		55,823
Other long-term assets, including restricted cash		8,380								9,562																		8,380		9,562
Other accrued expenses		927								1,081																		927		1,081
Contract liabilities, current portion		31,178								20,524																		31,178		20,524
Contract liabilities, non-current		17,923								14,349																		17,923		14,349
Deferred income tax liabilities		804								732																		804		732
Other long-term liabilities		8								8																		8		8
Accumulated other comprehensive income (loss)		(4,556)								(6,908)																		(4,556)		(6,908)
Accumulated deficit		(435,286)								(357,728)																		(435,286)		(357,728)
Allowance for current expected credit loss on notes receivable																												1,218		0
Revenue																		$ (621)						$ (4,570)				(97,612)		(70,767)
Cost of revenue																												59,024		53,626
Research and development																												27,650		22,073
General and administrative																												41,999		44,892
Other expense, net																												(748)		(2,769)
Income tax provision																												(142)		285
R&D Services Contracts [Member]
Quarterly Financial Data Item [Line Item]
Reclassification of Supply Chain Department Costs																												395		167
Restatement Adjustments
Quarterly Financial Data Item [Line Item]
Cash and cash equivalents		(8)	[1]	$ (52)		$ (59)				0								(59)						(52)				(8)	[1]	0
Contract assets		(1,497)	[2]	(1,454)		(671)		$ (540)		(472)	[2]	$ (146)		$ (936)		$ (616)		(671)		$ (146)		$ (936)		(1,454)		$ (146)		(1,497)	[2]	(472)	[2]
Other current assets		4,508	[3]	4,929		(203)		(1,301)		(2,126)	[3]							(203)						4,929				4,508	[3]	(2,126)	[3]
Prepaid launch cost		7,586		5,985		1,274												1,274						5,985				7,586
Prepaid launch cost such satellites		1,860				(1,275)				2,126								(1,275)										1,860		2,126
Advances for fixed assets		190		1,234		643												643						1,234				190
Property and equipment, net		(10,763)	[4]	(9,366)		(3,971)		598		2,071	[4]	(38)						(3,971)		(38)				(9,366)		(38)		(10,763)	[4]	2,071	[4]
Construction cost										52																				52
Construction costs		412		407		3,456		642		17		37														34
Other long-term assets, including restricted cash		199	[5]	199						0		164		106		120				164		106		199		164		199	[5]	0
Other accrued expenses				(318)		(148)		(122)										(148)						(318)
Contract liabilities, current portion		8,013	[6]	9,871		5,390		6,027		4,668	[6]	6,050		5,657		4,909		5,390		6,050		5,657		9,871		6,050		8,013	[6]	4,668	[6]
Contract liabilities, non-current		17,923	[7]	13,049		12,437		13,683		14,349	[7]							12,437						13,049				17,923	[7]	14,349	[7]
Decrease in Contract with Customer Liability Noncurrent				(348)		(168)		(172)										(168)						(348)
Increase in Contract with Customer Liability Noncurrent				30		20		50				10,432		8,785		7,900		20		10,432		8,785		30		10,432
Adjustments to correct revenue recognition								12,965								4,740		11,865						11,949				17,405		13,407
Customer deposit reclassified from other accrued expense				752		168		172				159		165				168		159		165		752		159
Pre-Adjusted Balance of Contract Liabilities, Non-Current												533		1,140		1,753				533		1,140				533
Deferred income tax liabilities		(265)		167		90		285		39		44		8		19		90		44		8		167		44		(265)		39
Other long-term liabilities		(264)	[8]	(752)		(404)		(547)		(772)	[8]	(533)		(1,140)		(1,753)		(404)		(533)		(1,140)		(752)		(533)		(264)	[8]	(772)	[8]
Accumulated other comprehensive income (loss)		(71)	[9]	284		80		64		89	[9]	257		181		99		80		257		181		284		257		(71)	[9]	89	[9]
Accumulated deficit		(32,683)	[10]	(27,711)		(22,169)		(20,063)		(19,081)	[10]							(22,169)						(27,711)				(32,683)	[10]	(19,081)	[10]	$ 9,480
Allowance for expected credit loss recorded		4,500																										4,500
Allowance for current expected credit loss on notes receivable		1,218																										1,218
Revenue		3,521		5,191		(1,572)		951		2,605		1,883		2,692		2,321						5,013				6,896		8,091	[11]	9,501	[11]
Cost of revenue		4,884		3,085		5,612		3,009		2,942		3,061		3,346		3,950		8,621				7,296		11,706		10,357		16,590	[12]	13,299	[12]
Research and development		(4,224)		(2,607)		(2,097)		(2,345)		(2,848)		(3,055)		(3,291)		(3,886)		(4,442)				(7,177)		(7,049)		(10,232)		(11,273)	[13]	(13,080)	[13]
General and administrative		(541)		174		(181)		53										(128)						46				(495)	[14]	61	[14]
Reclassification of Supply Chain Department Costs		(248)		(71)		(59)		(22)		77				55		64		(79)				119		(150)		91		395		167
Reclassification of state income tax				(2)		(92)		(451)										359						235				54		54
Reclassification of vendor dispute settlement				235																								235
Increase in State Income Tax Reclassification.		301		(233)		92		(451)		2								359				212		592		147		315		143
Other expense, net												(66)	[15],[16]	111	[15]	101	[15]											315	[17]	143	[17]
Foreign currency gain or loss				(11)		(51)		(11)												(1)		(2)				(2)		(26)
Decrease in income tax provisions		90		(79)		(201)		(246)		(10)		(39)		12		(20)		45				(8)		124		(47)		(214)		(37)
Income tax provision	[18]																											$ (214)		(37)
Restatement Adjustments | General and Administrative Expense
Quarterly Financial Data Item [Line Item]
General and administrative												16		46		31
Reclassification of Supply Chain Department Costs										(77)		31		55		64						(119)				(91)
Reclassification of state income tax				2						2		66		86		128						214		235		149
Increase in State Income Tax Reclassification.										32												77				93
Restatement Adjustments | Other Expense [Member]
Quarterly Financial Data Item [Line Item]
Reclassification of state income tax		301
Increase in State Income Tax Reclassification.												66		111		101
Foreign currency gain or loss														(25)		(27)
Restatement Adjustments | Delaware Franchise Tax
Quarterly Financial Data Item [Line Item]
General and administrative		(8)		12		(30)		(376)										(408)						(396)
Reclassification of Supply Chain Department Costs										47		51		15		33						18				35
Reclassification of state income tax																								357
Restatement Adjustments | R&D Services Contracts [Member]
Quarterly Financial Data Item [Line Item]
Construction cost				4,507		4,100												4,100						4,507
Customer deposit reclassified from other accrued expense				348												169								348
Research and development		4,224		2,607		2,097		2,345		2,848		3,055		3,291		3,886		4,442				7,177		7,049		10,232				$ 13,080
Reclassification of Supply Chain Department Costs		248		71		59		22										79						150
Restatements Adjustment [Member]
Quarterly Financial Data Item [Line Item]
Cash and cash equivalents	[19]			29,884		43,085		46,952										43,085						29,884
Other current assets	[20]			13,330		7,973		7,648										7,973						13,330
Property and equipment, net				60,244	[21]	58,993	[21]	58,745	[21]			52,670	[22]	55,073	[22]	52,071	[22]	58,993	[21]	52,670	[22]	55,073	[22]	60,244	[21]	52,670	[22]
Other long-term assets, including restricted cash				8,598	[23]	9,083	[23]	9,175	[23]			10,100	[24]	11,220	[24]	11,887	[24]	9,083	[23]	10,100	[24]	11,220	[24]	8,598	[23]	10,100	[24]
Other accrued expenses				9,332	[25]	9,169	[25]	7,474	[25]			8,101	[26]	8,465	[26]	7,885	[26]	9,169	[25]	8,101	[26]	8,465	[26]	9,332	[25]	8,101	[26]
Contract liabilities, current portion				32,634	[27]	27,244	[27]	23,471	[27]			20,294	[28]	17,737	[28]	11,392	[28]	27,244	[27]	20,294	[28]	17,737	[28]	32,634	[27]	20,294	[28]
Contract liabilities, non-current				13,049	[29]	12,437	[29]	13,683	[29]			10,432	[30]	8,785	[30]	7,900	[30]	12,437	[29]	10,432	[30]	8,785	[30]	13,049	[29]	10,432	[30]
Other long-term liabilities				9	[31]	9	[31]	9	[31]			8	[32]	8	[32]	8	[32]	9	[31]	8	[32]	8	[32]	9	[31]	8	[32]
Accumulated other comprehensive income (loss)				(5,705)	[33]	(4,128)	[33]	(8,478)	[33]			(4,419)	[34]	477	[34]	2,690	[34]	(4,128)	[33]	(4,419)	[34]	477	[34]	(5,705)	[33]	(4,419)	[34]
Accumulated deficit				(418,092)	[35]	(394,755)	[35]	(376,383)	[35]			(337,506)	[36]	(313,762)	[36]	(272,803)	[36]	(394,755)	[35]	(337,506)	[36]	(313,762)	[36]	(418,092)	[35]	(337,506)	[36]
Allowance for current expected credit loss on notes receivable	[37]	1,218																0						0
Revenue		(24,204)	[38]	(22,126)	[39]	(28,065)	[39]	(23,217)	[39]	(19,780)	[40]	(18,535)	[41]	(16,703)	[41]	(15,749)	[41]	(51,282)	[38]			(32,452)	[40]	(73,408)	[38]	(50,987)	[40]
Cost of revenue		17,770	[42]	12,640	[43]	15,245	[43]	13,369	[43]	13,652	[44]	13,259	[45]	12,919	[45]	13,796	[45]	28,614	[42]			26,715	[44]	41,254	[42]	39,974	[44]
Research and development		4,746	[46]	7,931	[47]	7,655	[47]	7,318	[47]	6,544	[48]	5,824	[49]	4,934	[49]	4,771	[49]	14,973	[46]			9,705	[48]	22,904	[46]	15,529	[48]
General and administrative		8,235	[50]	11,223	[51]	10,718	[51]	11,823	[51]	10,938	[52]	9,919	[53]	11,320	[53]	12,715	[53]	22,541	[50]			24,035	[52]	33,764	[50]	33,954	[52]
Other expense, net		(444)	[54]	(387)	[55]	(1,130)	[55]	(311)	[55]	4,597	[56]					(1,068)	[15]	(1,441)	[54]					(1,828)	[54]	(1,018)	[56]
Income tax provision		(578)	[57]	(1)	[58]	414	[58]	23	[58]	(74)	[59]	15	[16]	74	[16]	270	[16]	437	[57]			344	[59]	436	[57]	359	[59]
Restatements Adjustment [Member] | Restatement Adjustments
Quarterly Financial Data Item [Line Item]
Cash and cash equivalents	[19]			(52)		(59)		0										(59)						(52)
Other current assets	[20]			4,929		(203)		(1,301)										(203)						4,929
Property and equipment, net				(9,366)	[21]	(3,971)	[21]	598	[21]			(38)	[22]	0	[22]	0	[22]	(3,971)	[21]	(38)	[22]	0	[22]	(9,366)	[21]	(38)	[22]
Other long-term assets, including restricted cash				199	[23]	0	[23]	0	[23]			164	[24]	106	[24]	120	[24]	0	[23]	164	[24]	106	[24]	199	[23]	164	[24]
Other accrued expenses				(318)	[25]	(148)	[25]	(122)	[25]			220	[26]	164	[26]	143	[26]	(148)	[25]	220	[26]	164	[26]	(318)	[25]	220	[26]
Contract liabilities, current portion				9,871	[27]	5,390	[27]	6,027	[27]			6,050	[28]	5,657	[28]	4,909	[28]	5,390	[27]	6,050	[28]	5,657	[28]	9,871	[27]	6,050	[28]
Contract liabilities, non-current				13,049	[29]	12,437	[29]	13,683	[29]			10,432	[30]	8,785	[30]	7,900	[30]	12,437	[29]	10,432	[30]	8,785	[30]	13,049	[29]	10,432	[30]
Other long-term liabilities				(752)	[31]	(404)	[31]	(547)	[31]			(533)	[32]	(1,140)	[32]	(1,753)	[32]	(404)	[31]	(533)	[32]	(1,140)	[32]	(752)	[31]	(533)	[32]
Accumulated other comprehensive income (loss)				284	[33]	80	[33]	64	[33]			257	[34]	181	[34]	99	[34]	80	[33]	257	[34]	181	[34]	284	[33]	257	[34]
Accumulated deficit				(27,711)	[35]	(22,169)	[35]	(20,063)	[35]			(16,402)	[36]	(14,469)	[36]	(11,775)	[36]	(22,169)	[35]	$ (16,402)	[36]	(14,469)	[36]	(27,711)	[35]	(16,402)	[36]
Allowance for current expected credit loss on notes receivable	[37]	1,218																0						0
Revenue		3,521	[38]	5,191	[39]	(1,572)	[39]	951	[39]	2,605	[40]	1,883	[41]	2,692	[41]	2,321	[41]	(621)	[38]			5,013	[40]	4,570	[38]	6,896	[40]
Cost of revenue		4,884	[42]	3,085	[43]	5,612	[43]	3,009	[43]	2,942	[44]	3,061	[45]	3,346	[45]	3,950	[45]	8,621	[42]			7,296	[44]	11,706	[42]	10,357	[44]
Research and development		(4,224)	[46]	(2,607)	[47]	(2,097)	[47]	(2,345)	[47]	(2,848)	[48]	(3,055)	[49]	(3,291)	[49]	(3,886)	[49]	(4,442)	[46]			(7,177)	[48]	(7,049)	[46]	(10,232)	[48]
General and administrative		(541)	[50]	174	[51]	(181)	[51]	53	[51]	(32)	[52]	16	[53]	46	[53]	31	[53]	(128)	[50]			77	[52]	46	[50]	93	[52]
Other expense, net		(301)	[54]	233	[55]	(92)	[55]	451	[55]	(2)	[56]							359	[54]			212	[56]	592	[54]	147	[56]
Foreign currency gain or loss		97																(62)						(73)
Income tax provision		$ (90)	[57]	$ (79)	[58]	$ 201	[58]	$ (246)	[58]	$ 10	[59]	$ (39)	[16]	$ 12	[16]	$ (20)	[16]	$ (45)	[57]			$ (8)	[59]	$ (124)	[57]	$ (47)	[59]
[1] The $8 decrease in cash and cash equivalents as of December 31, 2023 is related to the cash remeasurement adjustment for cash balances from certain foreign subsidiaries. [2] The $1,497 and $472 decreases in contract assets as of December 31, 2023 and December 31, 2022, respectively, are related to adjustments to correct revenue recognition for Space Services and R&D Services Contracts. [3] Adjustments to other current assets: a. The $4,508 increase in other current assets as of December 31, 2023, resulted from an increase of $7,586 from prepaid launch costs for customer-controlled satellites for one specific contract reclassified from property and equipment to other current assets, partially offset by a decrease of $1,860 from advances for fixed assets that have been reclassified from other current assets to property and equipment and a decrease of $1,218 from allowance for current expected credit loss for notes receivable recorded in other current assets. The $2,126 decrease in other current assets as of December 31, 2022, is related to advances for fixed assets that have been reclassified to other long-term assets from other current assets. [4] Adjustments to property and equipment: a. The $10,763 decrease in property and equipment as of December 31, 2023, resulted from a decrease of $7,586 from prepaid launch costs for such satellites reclassified into other current assets and a decrease of $5,037 from construction costs for customer-controlled satellites for one specific contract being expensed as cost of revenue rather than capitalized into property and equipment, partially offset by an increase of $1,860 from advances for fixed assets that have been reclassified from other current assets to property and equipment. b. The $2,071 increase in property equipment as of December 31, 2022 resulted from an increase of $2,126 from advances for fixed assets that have been reclassified from other current assets to property and equipment, partially offset by a decrease of $55 from construction costs for customer-controlled satellites for one specific satellite being expensed as cost of revenue rather than capitalized into property and equipment. [5] The $199 increase in other long-term assets, including restricted cash as of December 31, 2023, is related to the correction of revenue recognition for Space Services and R&D Services Contracts impacting long-term contract assets. [6] The $8,013 and $4,668 increases in contract liabilities, current portion as of December 31, 2023, and December 31, 2022, respectively, are related to the correction of revenue recognition for Space Services and R&D Services Contracts impacting contract liabilities, current portion. [7] Adjustments to contract liabilities, non-current: a. The $17,923 increase in contract liabilities, non-current as of December 31, 2023, resulted from adjustments of $17,405 to correct revenue recognition for Space Services and R&D Services Contracts, a $264 pre-adjusted balance of contract liabilities, non-current that was historically included within other long-term liabilities but has been reclassified to its own line, and a $254 contract liability, non-current balance reclassified from other accrued expense. b. The $14,349 increase in contract liabilities, non-current as of December 31, 2022, resulted from adjustments of $13,407 to correct revenue recognition for Space Services and R&D Services Contracts, a $772 balance of contract liabilities, non-current that was originally included within other long-term liabilities, and an increase of $170 from contract liability, non-current balance reclassified from other accrued expense. [8] The $264 and $772 decreases in other long-term liabilities as of December 31, 2023, and December 31, 2022, respectively, are related to the non-current contract liabilities balance that was historically included in other long-term liabilities but now has been presented in its own line (see restatement adjustment description (viii)). [9] The $71 increase and $89 decrease of accumulated other comprehensive loss as of December 31, 2023, and December 31, 2022, respectively, are related to the misstatements’ impact on cumulative foreign currency translation loss. [10] The $32,683 increase in accumulated deficit as of December 31, 2023 is related to the cumulative adjustments made in the consolidated statements of operations. The $19,081 increase in accumulated deficit as of December 31, 2022 is related to an increase of $9,601 in net loss due to the adjustments mentioned above for the year ended December 31, 2022 and an increase of $9,480 in the beginning balance of the accumulated deficit as of January 1, 2022 due to the adjustments mentioned above. [11] The $8,091 and $9,501 decreases in revenue for the years ended December 31, 2023 and December 31, 2022, respectively, are related to the correction of revenue recognition for Space Services and R&D Services Contracts. [12] Adjustments to cost of revenue: a. The $16,590 increase in cost of revenue for the year ended December 31, 2023 resulted from an increase of $11,273 from costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue, an increase of $4,922 from construction costs for customer-controlled satellites for one specific contract being expensed to cost of revenue rather than capitalized into property and equipment, and an increase of $395 from the reclassification of supply chain department costs from general and administrative expense to cost of revenue. The $13,299 increase in cost of revenue for the year ended December 31, 2022 resulted from an increase of $13,080 from costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue, an increase of $167 from reclassification of supply chain department costs from general and administrative expense to cost of revenue, and an increase of $52 from costs for customer-controlled satellites for one specific contract that are expensed as cost of revenue rather than capitalized into property and equipment. [13] The $11,273 and $13,080 decreases in research and development expense for the years ended December 31, 2023 and December 31, 2022, respectively, are related to costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue. [14] Adjustments to general and administrative expense: a. The $495 decrease in general and administrative expense for the year ended December 31, 2023 resulted from a decrease of $395 of supply chain department costs reclassified to cost of revenue and a decrease of $389 from the Delaware franchise tax accrual and reclassification, partially offset by increases of $235 and $54 for the reclassification of vendor dispute settlement and other state taxes, respectively, from other expense, net. b. The increase of $61 in general and administrative expense for the year ended December 31, 2022 resulted from an increase of $143 for other state taxes reclassification from other expense, net and an increase of $85 for Delaware franchise tax accrual and reclassification, partially offset by a decrease of $167 for the reclassification of supply chain department costs from general and administrative expense to cost of revenue. [15] Adjustments to other expense, net: a. The $101 decrease in other expense, net for the three months ended March 31, 2022 resulted from a decrease of $128 from the other state tax reclassified to general and administrative expense, partially offset by an increase of $27 related to foreign currency gain or loss impact of the revenue and cash remeasurement adjustment. b. The $111 decrease in other expense, net for the three months ended June 30, 2022 resulted from a decrease of $86 from the other state tax reclassified to general and administrative expense and a decrease of $25 related to foreign currency gain or loss impact of the revenue and cash remeasurement adjustment. c. The $66 increase in other expense, net for the three months ended September 30, 2022 is related to the other state tax reclassification to general and administrative expense. [16] The $20 decrease, $12 increase and $39 decrease in income tax provisions for the three months ended March 31, 2022, June 30, 2022 and September 30, 2022, respectively, are related to the impact to income tax provision as a result of the revenue adjustments. [17] Adjustments to other expense, net: a. The $315 decrease in other expense, net for the year ended December 31, 2023 resulted from a decrease of $235 for the vendor dispute settlement reclassified to general and administrative expense, a decrease of $54 from the other state taxes reclassified to general and administrative expense, and a decrease of $26 related to foreign currency gain or loss impact of the revenue and cash remeasurement adjustment. b. The $143 decrease in other expense, net for the year ended December 31, 2022 is related to the reclassification of other state taxes to general and administrative expense. [18] The $214 and $37 decreases in income tax provisions for the year ended December 31, 2023 and December 31, 2022, respectively, are related to the impact to income tax provision as a result of the revenue adjustments. [19] The $59 and $52 decreases in cash and cash equivalents as of June 30, 2023 and September 30, 2023, respectively, are related to the cash remeasurement adjustment for cash balances from certain foreign subsidiaries. [20] Adjustments to other current assets: a. The $1,301 decrease in other current assets as of March 31, 2023 is related to the fixed asset advance reclassified to property and equipment, net. b. The $203 decrease in other current assets as of June 30, 2023 resulted from a decrease of $1,478 from advances for fixed assets that have been reclassified from other current assets to property and equipment, partially offset by an increase of $1,275 from prepaid launch costs for customer-controlled satellites for one specific contract that have been reclassified from property and equipment to other current assets. c. The $4,929 increase in other current assets as of September 30, 2023 resulted from an increase of $5,985 from prepaid launch costs for customer-controlled satellites for one specific contract that have been reclassified from property and equipment to other current assets, partially offset by $1,056 of advances for fixed assets that have been reclassified from other current assets to property and equipment. [21] Adjustments to property and equipment: a. The $598 increase in property and equipment as of March 31, 2023, resulted from an increase of $1,301 from advances for fixed assets that have been reclassified from other current assets to property and equipment, partially offset by $703 of construction costs for customer-controlled satellites for one specific contract being expensed as cost of revenue rather than capitalized into property and equipment. b. The $3,971 decrease in property and equipment as of June 30, 2023 resulted from a decrease of $4,174 from construction costs for customer-controlled satellites being expensed for one specific contract as cost of revenue rather than capitalized into property and equipment and a decrease of $1,275 from prepaid launch costs for such satellites that have been reclassified from property and equipment to other current assets, partially offset by an increase of $1,478 from advances for fixed assets that have been reclassified from other current assets to property and equipment. c. The $9,366 decrease in property and equipment as of June 30, 2023 resulted from a decrease of $5,985 from prepaid launch costs for such satellites that have been reclassified from property and equipment to other current assets and a decrease of $4,437 from construction costs for customer-controlled satellites for one specific contract being expensed as cost of revenue rather than capitalized into property and equipment, partially offset by an increase of $1,056 from advances for fixed assets that have been reclassified from other current assets to property and equipment. [22] The $38 decrease in property and equipment as of September 30, 2022 is related to construction costs for customer-controlled satellites being expensed as cost of revenue rather than capitalized into property and equipment. [23] The $199 increase in other long-term assets, including restricted cash as of September 30, 2023, is related to the correction of revenue recognition for Space Services and R&D Services Contracts. [24] The $120, $106, and $164 increases in other long-term assets, including restricted cash, as of March 31, 2022, June 30, 2022, and September 30, 2022, respectively, are related to the correction of revenue recognition for Space Services and R&D Services Contracts. [25] The $122 decrease in other accrued expense as of March 31, 2023 resulted from a decrease of $172 from a customer deposit balance reclassified to contract liabilities, noncurrent, partially offset by an increase of $50 for the Delaware franchise tax accrual. The $148 decrease in other accrued expenses as of June 30, 2023 resulted from a decrease of $168 for a customer deposit balance reclassified to contract liabilities, non-current, partially offset by an increase of $20 from the Delaware franchise tax accrual. The $318 decrease in other accrued expenses as of September 30, 2023 resulted from a decrease of $348 from a customer deposit balance reclassified to contract liabilities, non-current, partially offset by an increase of $30 from Delaware franchise tax accrual. [26] The $143 increase in other accrued expenses as of March 31, 2022 resulted from an increase of $312 for Delaware franchise tax accrual, partially offset by a decrease of $169 from a customer deposit balance reclassified to contract liabilities, non-current. The $164 increase in other accrued expenses as of June 30, 2022 resulted from an increase of $329 from the Delaware franchise tax accrual, partially offset by a decrease of $165 from a customer deposit balance reclassified to contract liabilities, non-current. The $220 increase in other accrued expenses as of June 30, 2022 resulted from an increase of $379 from the Delaware franchise tax accrual, partially offset by a decrease of $159 from a customer deposit balance reclassified to contract liabilities, non-current. [27] The $6,027, $5,390, and $9,871 increases in contract liabilities, current portion as of March 31, 2023, June 30, 2023, and September 30, 2023, respectively, are related to the correction of correct revenue recognition for Space Services and R&D Services Contracts, impacting contract liabilities, non-current. [28] The $4,909 increase in contract liabilities, current, as of March 31, 2022 resulted from an increase of $4,740 related to the correction of revenue recognition for Space Services and R&D Services Contracts and an increase of $169 from a customer deposit balance reclassified from other accrued expense. The $5,657 and $6,050 increases in contract liabilities, current as of June 30, 2022 and September 30, 2022, respectively, resulted from the correction of revenue recognition for Space Services and R&D Services Contracts. [29] Adjustments to contract liabilities, non-current: a. The $13,683 increase in contract liabilities, non-current as of March 31, 2023 resulted from an increase of $12,965 related to the correction of revenue recognition for Space Services and R&D Services Contracts, a $546 balance of contract liabilities, non-current that was historically included within other long-term liabilities, and a $172 increase for a customer deposit balance reclassified from other accrued expense . b. The $12,437 increase in contract liabilities, non-current as of June 30, 2023, resulted from an increase of $11,865 related to correction of revenue recognition for Space Services and R&D Services Contracts, a $404 balance of contract liabilities, non-current that was historically included within other long-term liabilities, and a $168 increase for a customer deposit balance reclassified from other accrued expense. c. The $13,049 increase in contract liabilities, non-current as of September 30, 2023, resulted from an increase of $11,949 related to the correction of revenue recognition for Space Services and R&D Services Contracts, a $752 balance of contract liabilities, non-current that was historically included within other long-term liabilities, and a $348 increase for a customer deposit balance reclassified from other accrued expense. [30] Adjustments to contract liabilities, non-current: a. The $7,900 increase in contract liabilities, non-current as of March 31, 2022 resulted from an increase of $6,147 related to the correction of revenue recognition for Space Services and R&D Services Contracts and a $1,753 balance of contract liabilities, non-current that was historically included within other long-term liabilities. b. The $8,785 increase in contract liabilities, non-current as of June 30, 2022 resulted from an increase of $7,480 related to the correction of revenue recognition for Space Services and R&D Services Contracts, a $1,140 balance of contract liabilities, non-current that was historically included within other long-term liabilities, and a $165 increase from a customer deposit balance reclassified from other accrued expense. c. The $10,432 increase in contract liabilities, non-current as of September 30, 2022 resulted from an increase of $9,740 related to the correction of revenue recognition for Space Services and R&D Services Contracts and a $533 balance of contract liabilities, non-current that was historically included within other long-term liabilities, and a $159 increase from a customer deposit balance reclassified from other accrued expense. [31] The $547, $404, and $752 decreases in other long-term liabilities as of March 31, 2023, June 30, 2023, and September 30, 2023, respectively, represent the non-current contract liabilities balance that was historically included in other long-term liabilities but is now presented in its own line (see restatement adjustment description in (viii)). [32] The $1,753, $1,140, and $533 decreases in other long-term liabilities as of March 31, 2022, June 30, 2022, and September 30, 2022, respectively, are related to the contract liabilities, non-current balance that was historically included in other long-term liabilities but now has been presented in its own line (see restatement adjustment description (vi)). [33] The $64, $80, and $284 decreases in accumulated other comprehensive loss as of March 31, 2023, June 30, 2023, and September 30, 2023, respectively, are related to the misstatements’ impact on cumulative foreign currency translation loss. [34] The $99, $181, and $257 increases in accumulated other comprehensive income as of March 31, 2022, June 30, 2022, and September 30, 2022, respectively, are related to the misstatements’ impact on cumulative foreign currency translation loss. [35] The $20,063, $22,169, and $27,711 increases in accumulated deficit as of March 31, 2023, June 30, 2023, and September 30, 2023, respectively, are related to the cumulative adjustments made in the condensed consolidated statements of operations. [36] The $11,775, $14,469, and $16,402 increases in accumulated deficit as of March 31, 2022, June 30, 2022, and September 30, 2022, respectively, are related to the cumulative adjustments made in the consolidated statements of operations. [37] The $1,218 increase in allowance for current expected credit loss on notes receivable for the three months ended December 31, 2023 is related to the allowance for current expected credit loss related to a $4,500 note receivable issued to a customer. [38] The $621 increase in revenue for the six months ended June 30, 2023, the $4,570 decrease for the nine months ended September 30, 2023 and the $3,521 decrease in revenue for the three months ended December 31, 2023, respectively, relates to the correction of revenue recognition for Space Services and R&D Services Contracts. [39] The $951 decrease in revenue for the three months ended March 31, 2023, the $1,572 increase in revenue for the three months ended June 30, 2023 and the $5,191 decrease in revenue for the three months ended September 30, 2023, respectively, are related to the correction of revenue recognition for Space Services and R&D Services Contracts. [40] The $5,013, $6,896, and $2,605 decreases in revenue for the six months ended June 30, 2022, the nine months ended September 30, 2022 and the three months ended December 31, 2022, respectively, are related to the correction of revenue recognition for Space Services and R&D Services Contracts. [41] The $2,321, $2,692, and $1,883 decreases in revenue for the three months ended March 31, 2022, June 30, 2022, and September 30, 2022, respectively, are related to the correction of revenue recognition for Space Services and R&D Services Contracts. [42] Adjustments to cost of revenue: a. The $8,621 increase in cost of revenue for the six months ended June 30, 2023 resulted from an increase of $4,442 from costs associated with R&D Services Contracts being reclassified from research and development to cost of revenue, an increase of $4,100 from construction costs for customer-controlled satellites for one specific contract being expensed to cost of revenue rather than capitalized into property and equipment, and an increase of $79 from the reclassification of supply chain department costs from general and administrative to cost of revenue. b. The $11,706 increase in cost of revenue for the nine months ended September 30, 2023 resulted from an increase of $7,049 from costs associated with R&D Services Contracts being reclassified from research and development to cost of revenue, an increase of $4,507 from construction costs for customer-controlled satellites for one specific contract being expensed to cost of revenue rather than capitalized into property and equipment, and an increase of $150 from the reclassification of supply chain department costs from general and administrative to cost of revenue. c. The $4,884 increase in cost of revenue for the three months ended December 31, 2023 resulted from an increase of $4,224 from costs associated with R&D Services Contracts being reclassified from research and development to cost of revenue, an increase of $412 from construction costs for customer-controlled satellites for one specific contract being expensed to cost of revenue rather than capitalized into property and equipment, and an increase of $248 from the reclassification of supply chain department costs from general and administrative to cost of revenue. [43] Adjustments to cost of revenue: a. The $3,009 increase in cost of revenue for the three months ended March 31, 2023 resulted from an increase of $2,345 from costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue, an increase of $642 from construction costs for customer-controlled satellites for one specific contract being expensed to cost of revenue rather than capitalized into property and equipment, and an increase of $22 from the reclassification of supply chain department costs from general and administrative expense to cost of revenue. b. The $5,612 increase in cost of revenue for the three months ended June 30, 2023 resulted from an increase of $3,456 from construction costs for customer-controlled satellites for one specific contract being expensed to cost of revenue rather than capitalized into property and equipment, an increase of $2,097 from costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue, and an increase of $59 from the reclassification of supply chain department costs from general and administrative expense to cost of revenue. The $3,085 increase in cost of revenue for the three months ended September 30, 2023 resulted from an increase of $2,607 from costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue, an increase of $407 from construction costs for customer-controlled satellites for one specific contract being expensed to cost of revenue rather than capitalized into property and equipment, and an increase of $71 from the reclassification of supply chain department costs from general and administrative expense to cost of revenue. [44] Adjustments to cost of revenue: a. The $7,296 increase in cost of revenue for the six months ended June 30, 2022 resulted from an increase of $7,177 in costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue and an increase of $119 from the reclassification of supply chain department costs from general and administrative expense to cost of revenue. b. The $10,357 increase in cost of revenue for the nine months ended September 30, 2022 resulted from an increase of $10,232 in costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue, an increase of $91 from the reclassification of supply chain department and other costs from general and administrative expense to cost of revenue, and an increase of $34 in construction costs for customer-controlled satellites being expensed to cost of revenue rather than capitalized into property and equipment. c. The $2,942 increase in cost of revenue for the three months ended December 31, 2022 resulted from an increase of $2,848 in costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue, an increase of $77 from the reclassification of supply chain department and other costs from general and administrative expense to cost of revenue, and an increase of $17 in construction costs for customer-controlled satellites for one specific contract being expensed to cost of revenue rather than capitalized into property and equipment. [45] Adjustments to cost of revenue: a. The $3,950 increase in cost of revenue for the three months ended March 31, 2022 resulted from an increase of $3,886 in costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue, and an increase of $64 for the reclassification of supply chain department costs from general and administrative expense to cost of revenue. b. The $3,346 increase in cost of revenue for the three months ended June 30, 2022 resulted from an increase of $3,291 in costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue, and an increase of $55 for the reclassification of supply chain department costs from general and administrative expense to cost of revenue. c. The $3,061 increase in cost of revenue for the three months ended September 30, 2022 resulted from an increase of $3,055 in costs associated with R&D Services Contracts being reclassified from research and development to cost of revenue and an increase of $37 in construction costs for customer-controlled satellites for one specific contract being expensed to cost of revenue rather than capitalized into property and equipment, partially offset by a decrease of $31 from a reclassification between general and administrative expense and cost of revenue. [46] The $4,442, $7,049, and $4,224 decreases in research and development expense for the for the six months ended June 30, 2023, the nine months ended September 30, 2023, and the three months ended December 31, 2023, respectively, is related to costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue. [47] The $2,345, $2,097, and $2,607 decreases in research and development for the three months ended March 31, 2023, June 30, 2023, and September 30, 2023, respectively, are related to costs associated with R&D Services Contracts being reclassified from research and development to cost of revenue. [48] The $7,177, $10,232, and $2,848 decreases in research and development expense for the for the six months ended June 30, 2022, the nine months ended September 30, 2022, and the three months ended December 31, 2022, respectively, are related to costs associated with R&D Services Contracts being reclassified from research and development expense to cost of revenue. [49] The $3,886, $3,291, and $3,055 decreases in research and development expense for the three months ended March 31, 2022, June 30, 2022, and September 30, 2022, respectively, are related to costs associated with R&D Services Contracts being reclassified from research and development to cost of revenue. [50] Adjustments to general and administrative: a. The $128 decrease in general and administrative for the six months ended June 30, 2023 resulted from a decrease of $408 from the Delaware franchise tax accrual and reclassification and a decrease of $79 from the supply chain department costs reclassified to cost of revenue, partially offset by an increase of $359 from the other state taxes reclassified from other expense, net. b. The $46 increase in general and administrative for the nine months ended September 30, 2023 resulted from increases of $357 and $235 from the other state taxes and vendor dispute settlement reclassified from other expense, net, respectively, partially offset by a decrease of $396 from the Delaware franchise tax accrual and reclassification and a decrease of $150 from the supply chain department costs reclassified to cost of revenue. c. The $541 decrease in general and administrative expense for the three months ended December 31, 2023 resulted from a decrease of $301 from the other state taxes reclassified from other expense, net, and a decrease of $248 from the supply chain department costs reclassified to cost of revenue, partially offset by an increase of $8 from the Delaware franchise tax accrual and reclassification. [51] Adjustments to general and administrative: a. The $53 increase in general and administrative for the three months ended March 31, 2023 resulted from an increase of $451 from the other state taxes reclassified from other expense, net, partially offset by a decrease of $376 from the Delaware franchise tax accrual and reclassification and a decrease of $22 for supply chain department costs reclassified to cost of revenue. b. The $181 decrease in general and administrative for the three months ended June 30, 2023 resulted from a decrease of $92 for the other state taxes reclassified from other expense, net, a decrease of $59 for the supply chain department costs reclassified to cost of revenue, and a decrease of $30 for the Delaware franchise tax accrual and reclassification. The $174 increase in general and administrative expense for the three months ended September 30, 2023 resulted from an increase of $235 from vendor dispute settlement reclassified from other expense, net and an increase of $12 from Delaware franchise tax accrual and reclassification, partially offset by a decrease of $71 from supply chain department costs reclassified to cost of revenue and a decrease of $2 from the other state taxes reclassified from other expense, net. [52] Adjustments to general and administrative: a. The $77 increase in other expense, net for the six months ended June 30, 2022 resulted from an increase of $214 from the other state tax reclassified from other expense, net, partially offset by a decrease of $119 related to the supply chain department costs reclassified to cost of revenue and a decrease of $18 related to the Delaware franchise tax accrual and reclassification. b. The $93 increase in other expense, net for the nine months ended September 30, 2022 resulted from an increase of $149 from the other state tax reclassified from other expense, net and an increase of $35 related to the Delaware franchise accrual and reclassification, partially offset by a decrease of $91 related to the supply chain department costs reclassified to cost of revenue. c. The $32 decrease in other expense, net for the six months ended June 30, 2022 resulted from a decrease of $77 related to the supply chain department costs reclassified to cost of revenue and a decrease of $2 from the other state tax reclassified from other expense, net, partially offset by an increase of $47 related to the Delaware franchise tax accrual and reclassification. [53] Adjustments to general and administrative: a. The $31 increase in general and administrative for the three months ended March 31, 2022 resulted from an increase of $128 from the other state taxes reclassified from other expense, net, partially offset by a decrease of $64 related to the supply chain department costs reclassified to cost of revenue and a decrease of $33 related to the Delaware franchise tax accrual. b. The increase of $46 in general and administrative expense for the three months ended June 30, 2022 resulted from an increase of $86 from the other state taxes reclassified from other expense, net and an increase of $15 related to the Delaware franchise tax accrual, partially offset by a decrease of $55 related to the supply chain department costs reclassified to cost of revenue. c. The increase of $16 in general and administrative expense for the three months ended September 30, 2022 resulted from an increase of $51 related to the Delaware franchise tax accrual and an increase of $31 related to the supply chain department costs reclassified to cost of revenue, partially offset by a decrease of $66 from the other state tax reclassified from other expense, net. [54] Adjustments to other expense, net: a. The $359 decrease and $301 increase in other expense, net for the six months ended June 30, 2023 and three months ended December 31, 2023, respectively, are related to the other state taxes reclassified to general and administrative. b. The $592 decrease in other expense, net for the nine months ended September 30, 2023 resulted from $357 of other state taxes and a $235 vendor dispute settlement reclassified to general and administrative expense. [55] Adjustments to other expense, net: a. The $451 decrease in other expense, net for the three months ended March 31, 2023 is related to the other state taxes reclassified to general and administrative. b. The $92 increase in other expense, net for the three months ended June 30, 2023 is related to the reclassification of other state tax to general and administrative expense. c. The $233 decrease in other expense, net for the three months ended September 30 2023 resulted from a decrease of $235 from a vendor dispute settlement reclassified to general and administrative, partially offset by an increase of $2 for the other state taxes reclassified to general and administrative. [56] Adjustment to other expense, net: a. The $212 decrease in other expense, net for the six months ended June 30, 2022 resulted from a decrease of $214 from the other state tax reclassified to general and administrative expense, partially offset by an increase of $2 related to foreign currency gain or loss impact of the revenue and cash remeasurement adjustment. b. The $147 decrease in other expense, net for the nine months ended September 30, 2022 resulted from a decrease of $149 for the other state tax reclassified to general and administrative expense, partially offset by an increase of $2 related to foreign currency gain or loss impact of the revenue and cash remeasurement adjustment. c. The $2 increase in other expense, net for the three months ended December 31, 20223 is related to the reclassification of other state tax from other expense to general and administrative expense. [57] The $45 decrease, $124 decrease and $90 decrease in income tax provisions for the six months ended June 30, 2023, nine months ended September 30, 2023, and three months ended December 31, 2023, respectively, are related to the impact to income tax provision as a result of the revenue adjustments. [58] The $246 decrease, $201 increase and $79 decrease in income tax provision for the three months ended March 31, 2023, June 30, 2023 and September 30, 2023, respectively, are related to the impact to income tax provision as a result of the revenue adjustments. [59] The $8 decrease, $47 decrease and $10 increase in income tax provisions for the three months ended March 31, 2022, June 30, 2022 and September 30, 2022, respectively, are related to the impact to income tax provision as a result of the revenue adjustments.