SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Prepaid expenses and other current assets

Prepaid expenses and other current assets were comprised of the following amounts (in thousands):

	December 31, 2021		December 31, 2020
Prepaid expenses	$	6,224	$	4,621
Deposits	925		2,742
Other miscellaneous receivables	946		1,482
Total prepaid expenses and other current assets	$	8,095	$	8,845

Property and equipment

Property and equipment are recorded at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows:

Building	30 years
Machinery and equipment	3-10 years
Furniture and fixtures	2-7 years
Leasehold improvements	Shorter of useful life or term of lease (1-15 years)

Property and equipment consist of the following:

	December 31,
	2021		2020
Building	$	3,409	$	3,409
Machinery and equipment	15,552		17,211
Furniture and fixtures	1,202		881
Leasehold improvements	27,158		22,310
	$	47,321	$	43,811
Accumulated depreciation	(13,829)		(10,551)
Construction-in-process	2,593		6,103
Total property and equipment, net	$	36,085	$	39,363

Intangible assets

Amortization is calculated on the straight-line basis over the following estimated useful lives of the assets:

Customer Relationships	10 years
Software	3-5 years
Patents	15-20 years
Tradenames	10 years

Details of the Company’s intangible assets subject to amortization and indefinite-lived intangible assets and their respective carrying amounts are as follows:

	As of December 31, 2021
	Weighted-Average Remaining Useful Life (in years)	Gross		Accumulated Amortization		Net
Definite-lived intangibles assets(1):
Software	1.67	$	3,993	$	(2,342)	$	1,651
Patents	18.37	352		(24)		328
Internal use software in process	—	714		—		714
Indefinite lived intangible assets:
Internet domain name		150		—		150
Total		$	5,209	$	(2,366)	$	2,843

(1) The factors listed above representing a goodwill triggering event also indicated a triggering event for the Company's customer relationships and trade name intangible assets acquired with the acquisition of Abacus.

The Company performed a quantitative analysis as of December 31, 2021 to determine if impairment existed by comparing the carrying amount of each asset to the future undiscounted cash flows the asset is expected to generate over their remaining lives. This analysis resulted in full impairment of the customer relationships and trade name intangible assets acquired and total an impairment loss of $19,750 was recorded in goodwill and asset impairments charges on the consolidated statements of operations and comprehensive loss for the year ended December 31, 2021.

	As of December 31, 2020
	Weighted-Average Remaining Useful Life (in years)	Gross		Accumulated Amortization		Net
Definite-lived intangibles assets:
Software	2.49	$	3,789	$	(1,156)	$	2,633
Customer relationships	9.44	22,700		(1,269)		21,431
Trade names	9.44	700		(39)		661
Patents	18.66	201		(8)		193
Internal use software in process	—	308		—		308
Indefinite lived intangible assets:
Internet domain name	—	150		—		150
Total		$	27,848	$	(2,472)	$	25,376

Disaggregation of revenue

The following table sets forth the disaggregation of the Company’s revenue:

	Year Ended December 31,
	2021		2020
Direct-to-consumer	$	62,334	$	63,826
Business-to-business	33,758		31,400
Total	$	96,092	$	95,226