RESTRUCTURING CHARGES (Tables)

3 Months Ended

Mar. 31, 2023

RESTRUCTURING CHARGES.

Schedule of employee severance, benefits and related costs

During the three months ended March 31, 2023, the Company recorded the following activity related to the Initiative in accrued expenses and other current liabilities on the balance sheet (in thousands):

	Three Months Ended March 31,
	2023		2022
Accrued expenses, beginning of period	$	1,096	$	—
Restructuring charges		3,618		—
Cash payments		(1,164)		—
Inventory write-off		(300)		—
Accrued expenses, end of period	$	3,250	$	—

Schedule of restructuring and related costs

During the three months ended March 31, 2023, the Company recorded restructuring charges of $3.6 million related to employee severance, benefits and related costs, inventory write-offs, royalty expenses associated with discontinued product offerings, and facility consolidations which were expensed as follows (in thousands):

	Three Months Ended March 31,
	2023		2022
Cost of sales	$	717	$	—
Research and development		2,633		—
Sales and marketing		126		—
General and administrative		142		—
Total restructuring charges	$	3,618	$	—