Inventories are comprised of the following items:

 

Inventories are written down for any obsolescence or when the net realizable value considering future events and conditions is less than the carrying value. For the three and nine months ended September 30, 2022, the Company recorded $Nil and $0.5 million, respectively (September 30, 2021 – $Nil and $0.4 million, respectively), related to spoiled inventory in costs and expenses applicable to revenues on the unaudited interim condensed consolidated statements of operations.