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Balance Sheet Details
 9 Months Ended
Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Details Balance Sheet Details
Inventories, net
As of September 30, 2022 and December 31, 2021, inventories consist of the following (in thousands):
September 30,
2022		December 31,
2021
Raw materials$30,707 $24,035 
Work in process2,126 2,124 
Finished goods23,105 13,344 
Total$55,938 $39,503 
Other current assets and prepaid expenses
Other current assets and a prepaid expenses, consists of the following (in thousands):
September 30,
2022		December 31,
2021
Deposits with vendors$12,905 $4,389 
Foreign tax receivable5,606 7,612 
Prepayments4,863 2,544 
Foreign exchange forward292 — 
Other6 — 
Total$23,672 $14,545 
Property and Equipment, net
Property and equipment, net, consists of the following (in thousands):
September 30,
2022		December 31,
2021
Leasehold improvements$776 $826 
Equipment leasing— 107 
AviClear devices9,454 — 
Office equipment and furniture1,928 1,527 
Machinery and equipment5,328 3,140 
Assets under construction21,550 843 
39,036 6,443 
Less: Accumulated depreciation(4,557)(3,424)
Property and equipment, net$34,479$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 and the manufactured devices, including devices available for lease and devices placed in service, have been classified as AviClear devices.
Accrued Liabilities
As of September 30, 2022 and December 31, 2021, accrued liabilities consist of the following (in thousands):
September 30,
2022		December 31,
2021
Bonus and payroll-related accruals$17,719 $21,649 
Sales and marketing accruals6,055 4,808 
Accrued inventory in transit5,171 4,265 
Product warranty3,802 3,947 
Accrued sales tax6,298 9,110 
Other accrued liabilities11,746 10,321 
Total$50,791 $54,100