Accrued and Other Current Liabilities

6 Months Ended

Jun. 30, 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 June 30, 2021:

	December 31, 2020		June 30, 2021
	(in thousands)
Accrued compensation costs	$	293	$	98
Accrued professional fees and consultants		483		1,723
Accrued logistics costs		1,068		2,376
Product related accruals		3,221		2,910
Sales tax payable		457		739
Sales return reserve		547		1,155
Insurance financing		476		—
Accrued fulfillment expense		381		1,073
Accrued insurance		476		1,844
Federal payroll taxes payable		330		1,162
Accrued interest payable		137		903
Transition services payable to seller		—		8,231
All other accruals		471		2,459
Accrued and other current liabilities	$	8,340	$	24,673

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.