13.   Supplemental Financial Statement Information

Accrued Expenses

Accrued expenses as of September 30, 2023 and December 31, 2022 were as follows:

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Other (Income) Expense, Net

Other (income) expense, net primarily consists of interest income and the impact of foreign currency transaction gains and losses associated with monetary assets and liabilities. For the three and nine months ended September 30, 2023, Other (income) expense, net was $1.6 million and $6.8 million, respectively, primarily consisting of interest income earned on interest-bearing monetary assets, offset by losses from changes in foreign exchange rates. For the three and nine months ended September 30, 2022, Other (income) expense, net was $0.2 million and $0.4 million, respectively, primarily consisting of losses from changes in foreign exchange rates, offset by interest income earned on interest-bearing monetary assets.