Accrued and Other Current Liabilities

6 Months Ended

Jun. 30, 2023

Accrued Liabilities And Other Liabilities [Abstract]

ACCRUED AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following as of December 31, 2022 and June 30, 2023 (in thousands):


	December 31, 2022		June 30, 2023
Accrued compensation costs	$	53	$	81
Accrued professional fees and consultants		461		287
Accrued logistics costs		609		956
Accrued restructuring costs		-		349
Product related accruals		1,248		1,002
Sales tax payable		711		931
Sales return reserve		646		476
Accrued fulfillment expense		755		545
Accrued insurance		356		42
Federal payroll taxes payable		1,467		1,320
Accrued interest payable		190		107
Warrant liability		3,473		1,630
All other accruals		4,285		4,252
Accrued and current liabilities		14,254		11,978

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