The components of inventory, net as of September 30, 2023 and December 31, 2022 are as follows:

No finished goods inventory was allocated for use in clinical trials during the three-month or nine-month periods ended September 30, 2023. During the three-month and nine-month periods ended September 30, 2022, we allocated $45,696 of finished goods inventory for use in clinical trials.

During the nine-month period ended September 30, 2022, we reserved $133,006 of finished goods inventory based on our expectation that this inventory will expire before it can be sold or used in clinical trials. This transaction was recorded in reserve for expiring inventory in the condensed consolidated statements of operations.