ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2022

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,
	2022		2021
Compensation and benefits related	$	12,153	$	17,124
Professional services		4,185		2,659
Warranty reserve		3,727		4,048
Franchise and royalty fees		2,108		2,035
Current portion of contingent consideration		2,944		1,471
Inventory purchases		2,440		1,072
Commissions		366		849
Income tax payable		171		233
Sales and use and franchise taxes		298		274
Other		3,223		4,064
Total accrued expenses and other current liabilities	$	31,615	$	33,829

Warranty Reserve Rollforward

Warranty reserve consisted of the following (in thousands):

	March 31,		December 31,
	2022		2021
Warranty reserve, at the beginning of the period	$	4,048	$	1,553
Warranty reserve assumed in acquisition		—		1,389
Additions to warranty reserve		28		2,576
Claims fulfilled		(349)		(1,470)
Warranty reserve, at the end of the period	$	3,727	$	4,048