XML 39 R30.htm IDEA: XBRL DOCUMENT v3.21.2
Balance Sheet Components (Tables)
 9 Months Ended
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Accounts Receivable, Net
Accounts receivables, net consist of the following (in thousands):
September 30,December 31,
20212020
Accounts receivable$12,783 $14,855 
Allowance for doubtful accounts(3,207)(876)
Accounts receivable, net$9,576 $13,979 
Inventories, Net of Reserve
Inventories, net of reserve, consist of the following (in thousands):

September 30,December 31,
20212020
Raw materials$5,849 $6,876 
Work-in-process3,976 4,347 
Finished goods2,035 6,909 
Total inventories$11,860 $18,132 
Prepaid and Other Current Assets
Prepaid and other current assets consist of the following (in thousands):
September 30,December 31,
20212020
Prepaid expenses and deposits$4,113 $5,698 
Due from contract manufacturers and vendors1,272 2,944 
Prepaid taxes384 1,612 
Contract assets3,313 2,813 
Receivable from warrant exercises— 9,074 
Other1,780 178 
Total prepaid and other current assets$10,862 $22,319 
Property, Plant and Equipment, Net
Property, plant and equipment, at cost, consist of the following (in thousands):
September 30,December 31,
20212020
Machinery and equipment$34,703 $32,688 
Leasehold improvements6,117 5,905 
Furniture and fixtures1,486 1,479 
Vehicles360 360 
Software1,375 1,357 
Assets under construction1,369 641 
45,410 42,430 
Less: accumulated depreciation and amortization(31,322)(25,625)
Property, plant and equipment, net$14,088 $16,805 
Finance lease equipment (included in machinery and equipment)$888 $888 
Less: accumulated depreciation(514)(381)
Finance lease equipment, net$374 $507 

The aggregate depreciation and amortization related to property, plant and equipment was as follows (in thousands):

Three Months Ended
September 30,		Nine Months Ended
September 30,
2021202020212020
Depreciation and amortization on property, plant and equipment$1,998 $1,994 $5,919 $6,053 
Depreciation on finance lease equipment44 44 133 133 
Intangible Assets, Net
Intangible assets, net, consist of the following (in thousands):
Gross Carrying AmountAccumulated AmortizationNet Book Value
As of September 30, 2021:
Developed technology$1,200 $862 $338 
As of December 31, 2020:
Developed technology$1,200 $573 $627 
Amortization of Intangible Assets
Amortization of intangible assets is as follows (in thousands):
Three Months Ended
September 30,		Nine Months Ended
September 30,
2021202020212020
Amortization of intangible assets$96 $96 $289 $289 
Other Assets, Non-Current
Other assets, non-current, consist of the following (in thousands):
September 30,December 31,
20212020
Operating lease ROU assets$17,654 $— 
Notes receivable750 — 
Other870 937 
Total other assets$19,274 $937 
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in thousands):
September 30,December 31,
20212020
Accrued payroll expenses$12,051 $11,877 
Accrued manufacturing costs5,292 8,003 
Accrued transaction costs5,000 25,057 
Accrued professional and consulting fees2,833 965 
Accrued warranty costs1,514 2,204 
Accrued taxes992 1,074 
Lease liabilities2,774 — 
Legal proceedings accrual1,075 75 
Other1,262 1,094 
Total accrued expense and other current liabilities$32,793 $50,349 
Long-Term Liabilities
Long-term liabilities consisted of the following (in thousands):
September 30,December 31,
20212020
PPP loan$— $10,000 
Contract liabilities, long-term12,706 14,732 
Lease liabilities, long-term15,823 — 
Other421 1,195 
Total long-term liabilities$28,950 $25,927