Accrued and Other Current Liabilities

3 Months Ended

Mar. 31, 2021

Accrued Liabilities And Other Liabilities [Abstract]

Accrued and Other Current Liabilities

5. ACCRUED AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following as of December 31, 2020 and March 31, 2021:

	December 31, 2020		March 31, 2021
	(in thousands)
Accrued compensation costs	$	293	$	112
Accrued professional fees and consultants		483		1,861
Accrued logistics costs		1,068		2,978
Product related accruals		3,221		2,951
Sales tax payable		457		564
Sales return reserve		547		448
Accrued recall liability		22		22
Insurance financing		476		—
Withholding tax		—		3,168
All other accruals		1,773		2,077
Accrued and other current liabilities	$	8,340	$	14,181

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.