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Accrued Expenses
12 Months Ended
Dec. 31, 2021
Payables and Accruals [Abstract]  
Accrued Expenses Accrued Expenses
A summary of the components of accrued expenses is as follows (in thousands):
As of December 31,
20212020
Accrued payroll$1,989 $686 
Accrued professional fees3,579 468 
Accrued other608 254 
Accrued interest6,165 — 
Accrued legal— 6,000 
Accrued vendor liabilities67,293 — 
Total accrued expenses$79,634 $7,408 
As of December 31, 2021, accrued expenses include amounts owed to vendors but not yet invoiced in exchange for vendor purchases related to serial production tooling and research and development services. Vendor and research and development expenses which have been invoiced are in accounts payable as of December 31, 2021 and 2020. Accrued vendor expenses are based on estimated costs incurred to date.