The following tables present the components of certain balance sheet amounts (in thousands):

	September 30, 2022		December 31, 2021

Cash	$	57,275	$	62,415
Restricted cash—short term		4,176		2,734
Restricted cash—noncurrent		231		231
Total cash and restricted cash	$	61,682	$	65,380

	September 30, 2022			December 31, 2021

Accounts receivable from customers	$	131,340		$	291,816
Due from factor		25,599			—
Allowance for doubtful accounts		(628	)		(529	)
Accounts receivable, net	$	156,311		$	291,287

On September 29, 2022, one of our fully consolidated subsidiaries entered into an accounts receivable factoring agreement (“Factoring Agreement”) with a third-party financial institution (“Factor”). Pursuant to the terms of the arrangement, we sell certain of our customer receivables on a non-recourse basis to the Factor. Proceeds from factoring the accounts receivable are due upon collection of payments from the customers, but upon our request, the Factor may, at their sole discretion, remit a portion of the proceeds to us prior to their collection of payments from the customers. Our obligations to the Factor arising from the Factoring Agreement are secured by certain assets of our subsidiary. In the three months ended September 30, 2022, we sold receivables and received cash proceeds of $66.3 million and $40.6 million, respectively. The cost of factoring is included in selling, general and administrative expenses in our condensed consolidated statements of operations and the amount incurred in the three months ended September 30, 2022, was immaterial.

As of September 30, 2022, the amount due from the Factor was $25.6 million, or 16.4% of our accounts receivable, net balance, with one other customer with more than 10% of our accounts receivable, net balance. Two customers represented 10% or more of our accounts receivable, net balance as of December 31, 2021.

	September 30, 2022		December 31, 2021

Raw materials	$	51,726	$	62,110
Work in progress		9,975		4,931
Finished goods		188,241		231,274
Inventories	$	249,942	$	298,315

	September 30, 2022			December 31, 2021

Manufacturing equipment	$	27,342		$	26,094
Computer equipment, software and office equipment		11,757			9,407
Furniture and fixtures		4,884			5,154
Leasehold improvements		15,935			4,709
Total property and equipment	$	59,918		$	45,364
Less: Accumulated depreciation and amortization		(33,208	)		(28,545	)
Property and equipment, net	$	26,710		$	16,819

	September 30, 2022		December 31, 2021

Right-of-use assets	$	43,095	$	51,387
Deferred tax asset		20,093		12,737
Other		7,160		7,684
Other assets	$	70,348	$	71,808

	September 30, 2022		December 31, 2021

Accrued reserves for customer incentive programs	$	52,151	$	66,733
Accrued reserves for sales return		26,989		37,166
Income tax payable		13,902		6,316
Accrued freight expenses		11,931		18,296
Accrued payroll and related expense		10,280		20,526
Operating lease liabilities, current		7,690		9,457
Contract liabilities		3,406		6,663
Other		31,821		40,717
Other liabilities and accrued expenses	$	158,170	$	205,874

	September 30, 2022		December 31, 2021

Operating lease liabilities, noncurrent	$	44,574	$	51,153
Other		3,222		2,718
Other liabilities, noncurrent	$	47,796	$	53,871

The sales and purchases of inventory with our manufacturers are accounted for as nonmonetary transactions. Upon sale of raw materials to the manufacturer, for the inventories on-hand with the manufacturer where there is an anticipated reciprocal purchase by us, we will record this nonmonetary transaction as prepaid inventories and accrued liabilities. When we transact the reciprocal purchase of inventory from the manufacturer, we will record a payable to the manufacturer at the purchase price, which replaces the initial nonmonetary transaction and inventory will be reflected at carrying value, which includes the costs for the raw materials and the incremental costs charged by the manufacturer for additional work performed on the inventory. In connection with such nonmonetary transactions with our manufacturers, as of September 30, 2022, we recognized $0.5 million prepaid inventory and $0.6 million accrued liabilities and as of December 31, 2021, we recognized $5.0 million prepaid inventory and $5.4 million accrued liabilities in the condensed consolidated balance sheet.

Because the transactions are nonmonetary, they have not been included in the condensed consolidated statements of cash flows pursuant to ASC 230, Statement of Cash Flows.