Accrued and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2022

Accrued Liabilities And Other Liabilities [Abstract]

Schedule of Components of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following as of December 31, 2021 and September 30, 2022:

	December 31, 2021		September 30, 2022
	(in thousands)
Accrued compensation costs	$	162	$	199
Accrued professional fees and consultants		331		305
Accrued logistics costs		578		1,058
Product related accruals		2,984		1,516
Sales tax payable		678		1,251
Sales return reserve		590		724
Accrued fulfillment expense		744		949
Accrued insurance		967		1,680
Federal payroll taxes payable		4,449		1,416
Accrued interest payable		338		183
Accrued legal		375		3,191
Right-of-Use-Liabilities (1)		—		252
All other accruals		5,425		1,809
Accrued and other current liabilities	$	17,621	$	14,533

(1)On January 1, 2022, the Company recorded an aggregate of approximately $0.7 million of right-of-use assets and corresponding $0.7 million of lease liabilities upon adoption of ASC 842. Current Right-of-Use Liabilities of $0.2 million and corresponding lease liabilities are included in the accrued and other current liabilities line item respectively on the condensed consolidated balance sheets as of September 30, 2022. See the discussion for the adoption of the lease accounting standard described in Note 2.