Balance Sheet Components (Tables)

3 Months Ended

Mar. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Accounts Receivable, Net

Accounts receivables, net consist of the following (in thousands):

	March 31,		December 31,
	2022		2021
Accounts receivable	$	10,741	$	12,088
Allowance for doubtful accounts	(3,207)		(3,207)
Accounts receivable, net	$	7,534	$	8,881

Inventories, Net of Reserve

Inventories, net of reserve, consist of the following (in thousands):

	March 31,		December 31,
	2022		2021
Raw materials	$	7,640	$	6,585
Work-in-process	2,893		1,883
Finished goods	1,965		831
Total inventories	$	12,498	$	9,299

Prepaid and Other Current Assets

Prepaid and other current assets consist of the following (in thousands):

	March 31,		December 31,
	2022		2021
Prepaid expenses and deposits	$	5,458	$	7,883
Due from contract manufacturers and vendors	1,132		1,302
Prepaid taxes	1,012		1,223
Contract assets	3,830		3,313
Other	1,658		1,101
Total prepaid and other current assets	$	13,090	$	14,822

Property, Plant and Equipment, Net

Property, plant and equipment, at cost, consist of the following (in thousands):

	March 31,		December 31,
	2022		2021
Machinery and equipment	$	37,699	$	36,264
Leasehold improvements	6,887		6,752
Furniture and fixtures	1,500		1,497
Vehicles	359		359
Software	1,945		1,337
Assets under construction	1,613		1,900
	50,003		48,109
Less: accumulated depreciation and amortization	(35,431)		(33,399)
Property, plant and equipment, net	$	14,572	$	14,710
Finance lease equipment (included in machinery and equipment)	$	888	$	888
Less: accumulated depreciation	(603)		(559)
Finance lease equipment, net	$	285	$	329

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

	Three Months Ended March 31,
	2022		2021
Depreciation and amortization on property, plant and equipment	$	2,034	$	1,957
Depreciation on finance lease equipment (included in machinery and equipment)	44		44

Intangible Assets, Net

Intangible assets, net, consist of the following (in thousands):

	Gross Carrying Amount		Accumulated Amortization		Net Book Value
As of March 31, 2022:
Developed technology	$	1,696	$	1,110	$	586
As of December 31, 2021:
Developed technology	$	1,696	$	972	$	724

Amortization of Intangible Assets

Amortization of intangible assets is as follows (in thousands):

	Three Months Ended March 31,
	2022		2021
Amortization of intangible assets	$	138	$	96

Other Assets, Non-Current

Other assets, non-current, consist of the following (in thousands):

	March 31,		December 31,
	2022		2021
Operating lease ROU assets	$	16,274	$	16,891
Notes receivable	750		750
Deposits and other	730		772
Total other assets	$	17,754	$	18,413

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

	March 31,		December 31,
	2022		2021
Accrued payroll expenses	$	8,383	$	13,550
Accrued manufacturing costs	5,963		3,925
Accrued transaction costs	5,000		5,000
Accrued professional and consulting fees	4,474		3,411
Accrued warranty costs	2,152		1,934
Accrued taxes	1,062		1,017
Lease liabilities	2,601		2,623
Legal proceedings accrual	825		825
Other	2,104		3,366
Total accrued expense and other current liabilities	$	32,564	$	35,651

Long-Term Liabilities

Long-term liabilities consisted of the following (in thousands):

	March 31,		December 31,
	2022		2021
Contract liabilities, long-term	$	11,755	$	12,740
Lease liabilities, long-term	14,624		15,210
Other	1,022		661
Total long-term liabilities	$	27,401	$	28,611