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Accrued and Other Current Liabilities (Tables)
9 Months Ended
Sep. 30, 2021
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, 2020 and September 30, 2021:

 

 

 

December 31,

2020

 

 

September 30,

2021

 

 

 

(in thousands)

 

Accrued compensation costs

 

$

293

 

 

$

98

 

Accrued professional fees and consultants

 

 

483

 

 

 

845

 

Accrued logistics costs

 

 

1,068

 

 

 

1,228

 

Product related accruals

 

 

3,221

 

 

 

3,021

 

Sales tax payable

 

 

457

 

 

 

669

 

Sales return reserve

 

 

547

 

 

 

945

 

Accrued fulfillment expense

 

 

381

 

 

 

819

 

Accrued insurance

 

 

952

 

 

 

2,286

 

Federal payroll taxes payable

 

 

330

 

 

 

1,723

 

Accrued interest payable

 

 

137

 

 

 

360

 

Transition services payable to seller

 

 

 

 

 

4,331

 

All other accruals

 

 

471

 

 

 

1,852

 

Accrued and other current liabilities

 

$

8,340

 

 

$

18,177