ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2021

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):

	September 30,		December 31,
	2021		2020
Compensation and benefits related	$	9,689	$	2,068
Professional services		2,039		2,508
Warranty reserve		2,435		1,553
Contingent consideration		1,390		—
Acquisition consideration		750		—
Inventory purchases		352		86
Franchise and royalty fees		264		159
Sales and use and franchise taxes		215		586
Income tax payable		71		—
Other		3,481		605
Total accrued expenses and other current liabilities	$	20,686	$	7,565

Warranty Reserve Rollforward

Warranty reserve consisted of the following (in thousands):

	2021		2020
Warranty reserve, at the beginning of the period	$	1,553	$	1,491
Warranty reserve assumed in acquisition		490		—
Additions to warranty reserve		1,390		346
Claims fulfilled		(998)		(284)
Warranty reserve, at the end of the period	$	2,435	$	1,553