ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Schedule of Accrued Expenses and Other Current Liabilities

The following table summarizes the Company’s components of accrued expenses and other current liabilities (in thousands):

	March 31,		December 31,
	2021		2020
Professional services	$	3,519	$	2,508
Compensation and benefits related		3,516		2,068
Warranty reserve		1,813		1,553
Inventory purchases		1,716		86
Income tax payable		1,405		—
Customer payable		605		—
Sales and use and franchise taxes		506		586
Franchise and royalty fees		188		159
Other		2,056		605
Total accrued expenses and other current liabilities	$	15,324	$	7,565

The following table summarizes the Company’s components of accrued expenses and other current liabilities (in thousands):

	December 31,
	2020		2019
Professional services	$	2,508	$	780
Compensation and benefits related		2,068		897
Warranty reserve		1,553		1,491
Sales and use and franchise taxes		586		578
Franchise and royalty fees		159		—
Inventory purchases		86		620
Other		605		687
Total accrued expenses and other current liabilities	$	7,565	$	5,053

Warranty Reserve Rollforward

	2021		2020
Warranty reserve, at the beginning of the period	$	1,553	$	1,491
Warranty reserve assumed in acquisition		326		—
Additions to warranty reserve		86		346
Claims fulfilled		(152)		(284)
Warranty reserve, at the end of the period	$	1,813	$	1,553