ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Dec. 31, 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):

	December 31,
	2021		2020
Compensation and benefits related	$	17,124	$	2,068
Professional services		2,659		2,508
Warranty reserve		4,048		1,553
Franchise and royalty fees		2,035		159
Current portion of contingent consideration		1,471		—
Inventory purchases		1,072		86
Commissions		849		—
Income tax payable		233		—
Sales and use and franchise taxes		274		586
Other		4,064		605
Total accrued expenses and other current liabilities	$	33,829	$	7,565

Warranty Reserve Rollforward

Warranty reserve consisted of the following (in thousands):

	Years Ended December 31,
	2021		2020
Warranty reserve, at the beginning of the period	$	1,553	$	1,491
Warranty reserve assumed in acquisition		1,389		—
Additions to warranty reserve		2,576		346
Claims fulfilled		(1,470)		(284)
Warranty reserve, at the end of the period	$	4,048	$	1,553