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Balance Sheet Details
 6 Months Ended
Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Details Balance Sheet Details
Inventories, net
As of June 30, 2022 and December 31, 2021, inventories consist of the following (in thousands):
June 30,
2022		December 31,
2021
Raw materials$27,192 $24,035 
Work in process2,695 2,124 
Finished goods15,523 13,344 
Total$45,410 $39,503 
Property and Equipment, net
Property and equipment, net, consists of the following (in thousands):
June 30,
2022		December 31,
2021
Leasehold improvements$776 $826 
Leased equipment1,693 107 
Office equipment and furniture1,765 1,527 
Machinery and equipment5,045 3,140 
Equipment available for lease393 — 
Assets under construction18,791 843 
28,463 6,443 
Less: Accumulated depreciation(3,993)(3,424)
Property and equipment, net$24,470 $3,019 
Materials related to the AviClear acne treatment device were classified as inventories at December 31, 2021. The Company received 510(k) clearance from the U.S. Food and Drug Administration in March 2022 and in April 2022 placed the first devices in service. From April 2022, the materials used in the construction of the AviClear device have been classified as Assets under construction, the completed devices available for lease classified as Equipment available for lease and the devices placed in service classified as Leased equipment.
Accrued Liabilities
As of June 30, 2022 and December 31, 2021, accrued liabilities consist of the following (in thousands):
June 30,
2022		December 31,
2021
Bonus and payroll-related accruals$16,194 $21,649 
Sales and marketing accruals4,087 4,808 
Accrued inventory in transit4,932 4,265 
Product warranty4,189 3,947 
Accrued sales tax6,048 9,110 
Other accrued liabilities12,089 10,321 
Total$47,539 $54,100