Accrued and Other Current Liabilities

12 Months Ended

Dec. 31, 2022

Accrued Liabilities And Other Liabilities [Abstract]

Accrued and Other Current Liabilities

8. ACCRUED AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following as of December 31, 2021 and 2022 (in thousands):

	December 31, 2021		December 31, 2022
Accrued compensation costs	$	162	$	53
Accrued professional fees and consultants		331		461
Accrued logistics costs		578		609
Product related accruals		2,984		1,248
Sales tax payable		678		711
Sales return reserve		590		646
Accrued fulfillment expense		744		755
Accrued insurance		967		356
Federal payroll taxes payable		4,449		1,467
Accrued interest payable		338		190
Warrant liability		-		3,473
All other accruals		5,800		4,285
Accrued and current liabilities	$	17,621	$	14,254

The Company sponsors, through its professional employer organization provider, a 401(k) defined contribution plan covering all eligible U.S. employees. Contributions to the 401(k) plan are discretionary. Currently, the Company does not match or make any contributions to the 401(k) plan.